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Uudenmaan LO 15.10.1998 869/7 AI generated

Court allows car tax exemption for owner who moved to Finland after vehicle import.

Case Number Uudenmaan LO 15.10.1998 869/7
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court allowed the taxpayer's claim for car tax exemption. The owner imported a car from Russia in July 1994 and moved to Finland in April 1998, keeping the vehicle for personal use. The court ruled that the owner's residence change occurred after the import date, satisfying the conditions for exemption under the Car Tax Act.

Legislator headnote

AI generated

Autoverolaki 25 § 1 mom 2 kohta; The court held that a taxpayer who imports a vehicle and subsequently moves to Finland acquires the right to tax exemption if the move happens after the import date.

Keywords

AI generated
car tax exemption vehicle import residence change tax liability administrative court Finland tax law personal use

Cited Legislation

AI generated
Autoverolaki 25 § 1 mom 2 kohta (413/97)

Cited Case Law

AI generated
KHO:n päätös A:4.11.1993 T:4361
KHO:n päätös A:4.11.1993 T:4361
KHO:n päätös A:13.8.1999 T:2015
KHO:n päätös A:13.8.1999 T:2015 : Ei muutosta.
AI generated
admin_2009_helsinki__997
Vehicle used briefly abroad does not qualify for exemption under Finnish Vehicle Tax Act Section 25.
admin_2007_helsinki__1432
Administrative court allows vehicle tax appeal despite late declaration, remanding for new evidence submission.
admin_2003_helsinki__109
Court voids car tax decision for Norway import due to non-discrimination treaty obligations.
kho-precedent_2004_104
Court allows car tax reduction for relocating individuals if it does not create prohibited discrimination.
admin_2000_helsinki__81
Temporary tax-free vehicle use right does not prevent vehicle inspection for relocation purposes.

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Full text

Auto oli ollut Venäjällä asuneen omistajansa käytössä vuoden

1994 heinäkuusta 15.2.1998 saakka, jolloin se tuotiin

Suomeen vapaa-alueelle säilytettäväksi. Omistaja muutti

Suomeen 1.4.1998. Auton katsottiin olleen omistajansa käytössä

autoverolain 25 §:n 1 momentin 2 kohdassa tarkoitetulla

tavalla.

AutoveroL 25 § 1 mom 2 kohta (413/97)

HE 321/1994 vp s. 45-46

HE 244/1996 vp s. 14-15

Vrt. KHO:n päätös A:4.11.1993 T:4361

KHO:n päätös A:13.8.1999 T:2015 : Ei muutosta. Päätös on

tallennettu oikeustapausrekisteriin (FKHO).