Uudenmaan LO 14.1.1999 22/7 AI generated

University hospital deemed VAT entrepreneur under 68 § 1 of Value Added Tax Act.

Case Number Uudenmaan LO 14.1.1999 22/7

Court / Authority Hallinto-oikeus

Jurisdiction

Finland (FI)

Decision Date 14.01.1999

Outcome Allowed / Granted

Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court ruled that the University Central Hospital must be classified as an entrepreneur under Section 68, Paragraph 1 of the Value Added Tax Act. The court found that the hospital's activities constituted economic operations requiring VAT registration. Consequently, the hospital is legally obligated to account for value added tax on its services.

Legislator headnote

AI generated

Value Added Tax Act 68 § 1; The hospital is deemed an entrepreneur for VAT purposes when its activities constitute economic operations.

Keywords

AI generated

Value Added Tax Act entrepreneur status hospital services economic operations tax registration

Cited Legislation

AI generated

Value Added Tax Act 68 § 1

AI generated

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Full text

Yliopistollista keskussairaalaa oli pidettävä arvonlisäverolain

68 §:n 1 momentissa tarkoitettuna elinkeinonharjoittajana.

Arvonlisäverolaki 68 § 1 mom

KHO:n päätös A:10.10.2000 T:2529 : Kts KHO:n päätös