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Uudenmaan LO 19.12.1997 889/7 AI generated

Court dismisses duty to pay production tax on spoiled goods in temporary exemption system.

Case Number Uudenmaan LO 19.12.1997 889/7
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court dismissed the tax authority's claim for production tax on a spoiled product batch stored under a temporary exemption system. The product could not be exported or sold domestically due to packaging defects and subsequent expiration, leading to its destruction under customs supervision. The court ruled that the loss stemmed from inherent product characteristics rather than the taxpayer's fault, thus exempting the entity from tax liability under the relevant production tax statute.

Legislator headnote

AI generated

Valmisteverotuslain 16 § 5 kohta; The court established that production tax is not due on goods lost due to inherent product characteristics when such loss occurs within a temporary exemption system and the goods are destroyed under customs supervision.

Keywords

AI generated
production tax liability temporary exemption system inherent product characteristics customs supervision destruction spoiled goods exemption

Cited Legislation

AI generated
Valmisteverotuslain 16 § 5 kohta

Cited Case Law

AI generated
KHO:n päätös A:5.10.1999 T:2680
KHO:n päätös A:5.10.1999 T:2680 : Ei muutosta.
AI generated
ECLI:FI:KHO:2025:55
Court allows VAT refund for fuel moved to another EU state despite initial procedural irregularities in Finland.
kho-precedent_2012_123
Supreme Administrative Court dismisses appeal regarding tobacco excise tax on snus held for resale in Finland.
admin_1998_uusimaa-county__443
Court dismisses appeal where duty-free goods were imported for land use instead of ship consumption, triggering tax liability.
admin_1990_lapland-county__214
Administrative court allows deduction of construction costs for rental income under Finnish Income Tax Act.
admin_2018_helsinki__556
Sweet tax dismissed as state aid because it was fiscal, not health-based, and lacked direct link to aid.

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Full text

Yhtiön valmistama vientiin tarkoitettu mehutiiviste-erä oli

varastoituna väliaikaisessa valmisteverottomuusjärjestelmässä.

Vienti ei kuitenkaan ollut toteutunut eikä mehuerää

ollut voitu pakkausmerkintöjen vuoksi myöskään myydä Suomeen.

Erä oli vanhentunut ja hävitetty tulliviranomaisen

valvonnassa. Katsottiin, että kysymyksessä oli valmisteverotuslain

16 §:n 5 kohdassa tarkoitettu tuotteen perusominaisuuksista

johtuva hävikki. Tuotteesta ei ollut määrättävä

suoritettavaksi valmisteveroa.

ValmisteverotusL 16 § 5 kohta

KHO:n päätös A:5.10.1999 T:2680 : Ei muutosta. Päätös on

tallennettu oikeustapausrekisteriin (FKHO).