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Helsingin HAO 9.5.2001 01/0406/7 AI generated

Court allows duty-free motorcycle under 175 euros as personal luggage without customs value dispute.

Case Number Helsingin HAO 9.5.2001 01/0406/7
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Finland allowed the import of a motorcycle valued under 175 euros as duty-free personal luggage. The plaintiff argued the vehicle was exempt from customs duties and VAT under EU regulations, while the opposing party contested this classification. The court ruled in favor of the plaintiff because the motorcycle's value fell below the statutory threshold and no dispute existed regarding its specific valuation.

Legislator headnote

AI generated

Tullittomuusasetus (ETY) N:o 918/83 45 artikla; Tullittomuusasetus (ETY) N:o 918/83 47 artikla; Arvonlisäverolaki 95 § 1 mom: A motor vehicle imported as personal luggage is exempt from customs duties and VAT if its value does not exceed 175 euros and no dispute exists regarding its value.

Keywords

AI generated
duty-free import personal luggage motorcycle value customs exemption VAT threshold EU regulation administrative court

Cited Legislation

AI generated
Tullittomuusasetus (ETY) N:o 918/83 45 artikla
Tullittomuusasetus (ETY) N:o 918/83 45 artikla
Tullittomuusasetus (ETY) N:o 918/83 47 artikla
Tullittomuusasetus (ETY) N:o 918/83 47 artikla
Arvonlisäverolaki 95 § 1 mom
Arvonlisäverolaki 95 § 1 mom
AI generated
admin_1997_uusimaa-county__803
Court allows customs duty exemption for a car if the owner had control over it for six months prior to moving.
kko-other_2005_1267
Supreme Court distinguishes smuggling of alcohol from tax fraud based on specific procedural elements and intent.
ECLI:FI:KKO:2019:46
Supreme Court dismisses aggravated theft charge for 9,500 euro motorcycle, allowing standard theft conviction instead.
admin_2015_eastern-finland__114
Administrative court allows tax appeal by non-statutory owner under general rights of defense provisions.
admin_2011_oulu__139
Court dismissed appeal; driver not party to fine case against vehicle owner; fine imposed within statutory time limit.

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Full text

Matkustajan yhteisön ulkopuolelta mukanaan tuoma moottoripyörä,

jonka arvo oli alle 175 euroa, oli henkilökohtaisena

matkatavarana tulliton ja arvonlisäveroton. Asiassa ei ollut

riitautettu moottoripyörän arvoa.

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

Tullittomuusasetus (ETY) N:o 918/83 47 artikla

Arvonlisäverolaki 95 § 1 mom