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Uudenmaan LO 12.6.1998 484/7 AI generated

Fishing area subsidy from rural business fund not considered VAT taxable support under Article 79(1).

Case Number Uudenmaan LO 12.6.1998 484/7
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court dismissed the Tax Office's appeal regarding a subsidy granted to a fishing area from rural business funds. The court found the subsidy consisted of payments based on water area ownership and operational costs, which did not constitute direct price support under Article 79(1) of the Value-Added Tax Act. Consequently, the subsidy was ruled not to be taxable for VAT purposes.

Legislator headnote

AI generated

Arvonlisäverolaki 1 §; Arvonlisäverolaki 29 § 2 kohta; Arvonlisäverolaki 79 § 1 mom: A subsidy derived from rural business funds for fishing area operations is not deemed direct price support under Article 79(1) of the Value-Added Tax Act.

Keywords

AI generated
fishing area subsidy rural business funds VAT taxable support direct price support value added tax act

Cited Legislation

AI generated
Arvonlisäverolaki 1 §
Arvonlisäverolaki 29 § 2 kohta
Arvonlisäverolaki 79 § 1 mom
AI generated
admin_1998_uusimaa-county__486
Court dismissed VAT appeal, ruling fishing cooperative's sales constitute taxable business activity under VAT Act.
admin_2002_kuopio__369
Administrative court quashed tax correction decisions due to procedural error in hearing the tax agent's response.
kko-other_2008_949
Supreme Court dismisses appeal regarding state-funded lawyer fees and compensation for a father's case.
kko-precedent_2001_107
Supreme Court allows lawyer fee when appeal is not clearly groundless despite lower court dismissal.
admin_1988_mikkeli-county__267
Administrative court ruled that denying road maintenance aid based on existing funds violated equal treatment principles.

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Full text

Kalastusalue sai maaseutuelinkeinopiirin kalastuksenhoitomaksuvaroista

myöntämää avustusta. Avustus sisälsi vesialueiden

omistajille vesialueen pinta-alan mukaan maksetun

osuuden sekä kalastusalueelle maksetun osuuden, joka oli

tarkoitettu kalastusaluetoiminnasta aiheutuvien menojen

maksamiseen. Avustus ei ollut arvonlisäverolain 79 §:n

1 momentissa (1486/94) tarkoitettu veron perusteeseen luettava

suoraan tavaran tai palvelun hintaan liittyvä tuki tai

avustus. Veroasiamiehen valitus tilikaudelta 1.1.-31.12.1995

hylättiin.

ArvonlisäveroL 1 §

ArvonlisäveroL 29 § 2 kohta

ArvonlisäveroL 79 § 1 mom