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Helsingin HAO 19.6.2000 00/0792/7 AI generated

Court ruled vehicle was used abroad for over six months, qualifying it as a used vehicle under tax law.

Case Number Helsingin HAO 19.6.2000 00/0792/7
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 vehicle was a used vehicle under the Vehicle Tax Act because it was used abroad for more than six months. The tax authorities had incorrectly excluded the vehicle from the definition by failing to calculate the usage period according to the prescribed method. Consequently, the court ordered the authorities to grant a discount for the five months of usage within Finland.

Legislator headnote

AI generated

Autoverolaki 10 §; Määräaikalaki 3 §: A vehicle used abroad for a period exceeding six calendar months, calculated according to the prescribed rules, qualifies as a used vehicle under the Vehicle Tax Act, entitling the owner to a usage discount.

Keywords

AI generated
Vehicle Tax Act used vehicle definition abroad usage period calendar months calculation tax discount entitlement administrative review procedural calculation rules

Cited Legislation

AI generated
Vehicle Tax Act section 7 paragraph 1
Vehicle Tax Act section 10
Prescribed Periods Act section 3
AI generated
admin_2007_helsinki__1432
Administrative court allows vehicle tax appeal despite late declaration, remanding for new evidence submission.
admin_2007_helsinki__257
Administrative court dismissed appeal regarding car transfer restriction time lapse while captain is abroad on ship.
admin_2009_helsinki__641
VAT exemption for short tax periods calculated on full calendar year turnover regardless of early deregistration.
admin_2015_hameenlinna__346
Administrative court dismissed appeal; car tax appeal deadline calculated from calendar year start, not named day.
admin_2002_helsinki__1167
Vehicle tax reduced to 30% for 25+ year old car despite missing foreign use proof.

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Full text

A:n muuttoajoneuvo oli rekisteröity 4.11.1998 ja se oli

ollut A:n käytössä ulkomailla 5.5.1999 saakka. Tulliviranomaiset

eivät pitäneet ajoneuvoa autoverolain 10 §:ssä

tarkoitettuna käytettynä ajoneuvona, koska käyttöaika ei

kattanut kuutta täyttä kalenterikuukautta. Hallinto-oikeus

totesi, että lainkohdassa tarkoitettu määräaika on laskettava

säädettyjen määräaikain laskemisesta annetun lain

3 §:n mukaisesti. Ajoneuvo oli siten ollut ulkomailla rekisteröitynä

ja käytässä kauemmin kuin kuusi kuukautta. Se

oli autoverolain 10 §:ssä tarkoitettu käytetty ajoneuvo.

Autoverolain 7 §:n 1 momentissa tarkoitetut käyttökuukaudet

olivat joulukuu 1998 ja tammi-, helmi-, maalis- sekä

huhtikuu 1999. Ajoneuvolle tuli myöntää ikävähennys mainituilta

viideltä käyttökuukaudelta.

Autoverolaki 7 § 1 mom

Autoverolaki 10 §

Määräaikalaki 3 §