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Uudenmaan LO 12.6.1998 486/7 AI generated

Court dismissed VAT appeal, ruling fishing cooperative's sales constitute taxable business activity under VAT Act.

Case Number Uudenmaan LO 12.6.1998 486/7
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 officer's appeal regarding a fishing cooperative's VAT status. The court found that the cooperative's sales of fishing rights constituted business activity under the Value-Added Tax Act. Consequently, the cooperative was deemed liable for VAT despite its status as a public-interest entity.

Legislator headnote

AI generated

Value-Added Tax Act s. 1; Value-Added Tax Act s. 4; Value-Added Tax Act s. 12 (1): A public-interest community may become a VAT liable person upon application, and its sales of fishing rights are considered business activity subject to VAT.

Keywords

AI generated
Value-Added Tax Act fishing cooperative business activity public-interest entity VAT liability sales of rights tax appeal

Cited Legislation

AI generated
Value-Added Tax Act s. 1
ArvonlisäveroL 12 § 1 mom
Value-Added Tax Act s. 4
Value-Added Tax Act s. 12 (1)
Value-Added Tax Act s. 29 (2)
AI generated
admin_1998_uusimaa-county__484
Fishing area subsidy from rural business fund not considered VAT taxable support under Article 79(1).
kho-precedent_1997_37
Water cooperative's continuous water sales deemed business activity subject to VAT and income tax.
admin_1998_uusimaa-county__485
VAT deduction denied for fish seed purchase as it was not for taxable business activity.
kho-precedent_2009_5
Supreme Administrative Court dismissed appeal; business-like charity activities still qualify for tax exemption under Finnish law.
kho-precedent_1999_72
VAT deduction allowed despite seller's non-registration when seller was legally liable to pay tax.

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Full text

Kalastusalueen katsottiin harjoittavan kalastusoikeuksien

myyntiä arvonlisäverolain 1 §:ssä tarkoitetulla tavalla

liiketoiminnan muodossa. Kalastusalue on yleishyödyllinen

yhteisö, joka arvonlisäverolain 4 §:n ja siinä viitattujen

tuloverolain säännösten estämättä voi arvonlisäverolain

12 §:n 1 momentin perusteella tulla hakemuksesta verovelvolliseksi.

Arvonlisäverovelvollisten rekisteriin merkitseminen

1.1.1995 alkaen. Veroasiamiehen valitus hylättiin.

ArvonlisäveroL 1 §

ArvonlisäveroL 4 §

ArvonlisäveroL 12 § 1 mom

ArvonlisäveroL 29 § 2 kohta