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Helsingin HAO 31.1.2000 00/0124/7 AI generated

Customs court dismissed tax on goods as personal use due to low value per item.

Case Number Helsingin HAO 31.1.2000 00/0124/7
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The customs court dismissed the tax assessment against the importer for 129 T-shirts and 10 suitcases. The importer argued the goods were for personal use because individual items were under the 1,100 mark threshold, despite the total quantity suggesting commercial intent. The court ruled that the low unit value did not negate the commercial nature of the import, thus upholding the tax liability.

Legislator headnote

AI generated

Art. 45 and 46 of Regulation (EEC) No 918/83; Art. 95 of the Value Added Tax Act: Goods imported in quantities exceeding personal use limits are taxable regardless of individual item value if the total shipment demonstrates commercial intent.

Keywords

AI generated
customs duty assessment personal use exemption commercial import threshold value added tax unit value limitation

Cited Legislation

AI generated
Regulation (EEC) No 918/83, Articles 45 and 46
Value Added Tax Act, Section 95
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Full text

Henkilö oli tuonut 9.4.1999 maahan 89 T-paitaa ja 10 lippalakkia

sekä 16.4.1999 vielä 30 T-paitaa. Tuontierien oli katsottava

olleen määrältään sellaisia, että ne oli voitu käsittää

kaupallisesti käytettäviksi vaikka kummankaan erän

arvo ei ollut ylittänyt tullittomille ja verottomille matkustajatuomisille

säädettyä arvorajaa 1 100 markkaa. Koska

tuonnit olivat siten olleet luonteeltaan kaupallisia, piiritullikamarin

oli tullut määrätä tavaroista maahantuontiverot

maksettavaksi.

Tullittomuusasetus (ETY) N:o 918/83 artikla 45 ja artikla 46

Arvonlisäverolaki 95 §