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Uudenmaan LO 5.11.1998 949/7 AI generated

VAT deduction denied for family car used for private travel between home and business premises.

Case Number Uudenmaan LO 5.11.1998 949/7
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 taxpayer's claim to deduct input VAT on a company car. The company, a family enterprise, used the vehicle for private travel between its home and a small office located within the same residence. The court ruled that because the car was not used exclusively for business purposes, the input tax remained non-deductible under the relevant VAT provisions.

Legislator headnote

AI generated

Arvonlisäverolaki 102 §; Arvonlisäverolaki 114 § 1 mom 5 kohta; Arvonlisäverolaki 114 § 2 mom: Input VAT deduction is denied when a vehicle is used for private travel between a home and a business location, as the vehicle is not used exclusively for business purposes.

Keywords

AI generated
value added tax input tax deduction exclusive business use private travel family enterprise mixed use vehicle administrative court

Cited Legislation

AI generated
Arvonlisäverolaki 102 §
Arvonlisäverolaki 114 § 1 mom 5 kohta
Arvonlisäverolaki 114 § 2 mom
AI generated
admin_1996_uusimaa-county__377
VAT deduction allowed for company car used partly in business and partly for private trips.
admin_1988_central-finland-county__272
Court allows roadmaster to deduct home-to-work travel costs based on personal car use due to mobile work requirements.
admin_1995_uusimaa-county__119
VAT deduction denied for private use of company car used for training and negotiations.
admin_1988_northern-karelia-county__17
Court allows half of personal car loan interest deduction as business use under Finnish Income Tax Act.
admin_1988_hame-county__877
Spouse allowed to deduct car travel costs between home and workplace when husband holds free car allowance.

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Full text

Rauta- ja rakennusalan liikettä harjoittaneella perheyhtiöllä

oli varsinaisen liiketoimipaikkansa lisäksi 12,5 neliömetrin

suuruinen konttorihuone yhtiön toimitusjohtajan

ja hallituksen ainoan varsinaisen jäsenen ja hänen perheensä

vakituisen asunnon yhteydessä. Asunnon ja varsinaisen

liiketoimipaikan väliset matkat katsottiin konttorihuoneen

estämättä yksityisajoksi. Koska henkilöauto ei näin ollen

ollut yksinomaan vähennykseen oikeuttavassa käytössä, ei

auton hankintahintaan sisältyvää veroa saanut vähentää miltään

osin.

ArvonlisäveroL 102 §

ArvonlisäveroL 114 § 1 mom 5 kohta

ArvonlisäveroL 114 § 2 mom