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Helsingin HAO 9.6.2000 00/0729/7 AI generated

Temporary residence for tax purposes established by work-related travel and temporary stays abroad.

Case Number Helsingin HAO 9.6.2000 00/0729/7
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court ruled that the taxpayer's temporary residence was established in Finland despite spending significant time abroad. The court found that the employee's 78 days in Finland were primarily for work-related travel and temporary housing repairs, not permanent settlement. Consequently, the temporary residence status under the Vehicle Tax Act was confirmed based on the nature of these activities.

Legislator headnote

AI generated

Autoverolaki 25 § 1 mom 1 kohta; Autoverolaki 26 § 1 mom: Temporary residence is established when the individual's main ties and activities remain in Finland, even if substantial time is spent abroad for work or temporary reasons.

Keywords

AI generated
temporary residence vehicle tax work-related travel tax residency administrative court

Cited Legislation

AI generated
Autoverolaki 25 § 1 mom 1 kohta
Autoverolaki 25 § 1 mom 1 kohta
Autoverolaki 26 § 1 mom
AI generated
admin_1991_hame-county__346
Court allows deduction of public transport costs for weekend trips to special work locations instead of private car costs.
admin_1993_uusimaa-county__1011
Tax deduction allowed for foreign resident who maintained Finnish residence for full tax year.
ECLI:FI:KHO:2023:36
Court dismissed car tax refund claim where 10 years passed between vehicle use start and export date.
admin_1992_central-finland-county__200
Maritime worker not considered resident in Finland while on ship moving between Finnish ports.
kho-precedent_2004_104
Court allows car tax reduction for relocating individuals if it does not create prohibited discrimination.

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Full text

Suomalaisen yrityksen palveluksessa ulkomaankomennuksella

Japanissa ollut A oli ollut Suomessa muuttoa edeltäneen

yhden vuoden aikana yhteensä 78 päivää, joista lomalla 15

päivää ja asunnon kunnostamiseen liittyvistä syistä noin

viikon. Loput Suomessa olopäivät johtuivat A:n Suomeen

suuntautuneista matkoista, joiden aikana hän osallistui

muun muassa johtoryhmäkokouksiin ja jotka liittyivät olennaisesti

hänen kansainväliseen työtehtäväänsä. Näitä työmatkoja

hän oli tehnyt keskimäärin kerran kuukaudessa.

A:n katsottiin oleskelleen Suomessa tilapäisesti autoverolain

26 §:n 1 momentissa tarkoitetulla tavalla.

Autoverolaki 25 § 1 mom 1 kohta

Autoverolaki 26 § 1 mom