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Helsingin HAO 27.9.2002 02/1167/7 AI generated

Vehicle tax reduced to 30% for 25+ year old car despite missing foreign use proof.

Case Number Helsingin HAO 27.9.2002 02/1167/7
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court allowed the taxpayer's request to reduce the vehicle tax to 30% for a 1967 model car. Although the tax authority rejected the claim because the vehicle was not proven to be used abroad, the court found the statutory requirement for foreign use was not mandatory for vehicles over 25 years old. The court ruled that the tax authority's interpretation of the law was incorrect, establishing that the reduced rate applies regardless of the vehicle's usage history.

Legislator headnote

AI generated

Autoverolaki 6 § 2 mom; The tax authority's requirement for proof of foreign use is not applicable when calculating the reduced 30% tax rate for vehicles manufactured 25 or more years prior to the tax declaration.

Keywords

AI generated
vehicle tax reduction foreign use requirement administrative court ruling tax authority interpretation vehicle age threshold

Cited Legislation

AI generated
Autoverolaki 6 § 2 mom
AI generated
admin_2015_hameenlinna__346
Administrative court dismissed appeal; car tax appeal deadline calculated from calendar year start, not named day.
admin_2015_eastern-finland__114
Administrative court allows tax appeal by non-statutory owner under general rights of defense provisions.
admin_2007_helsinki__1432
Administrative court allows vehicle tax appeal despite late declaration, remanding for new evidence submission.
admin_2017_eastern-finland__296
Administrative court dismissed penalty due to expired three-year statute of limitations for vehicle tax violation.
admin_2007_helsinki__845
Administrative court dismissed appeal; seized vehicle not returnable when taxes expired before seizure under customs act.

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Full text

Tulli oli katsonut, että vuonna 1967 valmistunutta ajoneuvoa ei voitu autoverotuksessa käsitellä ns. museoajoneuvona, koska verovelvollinen ei ollut esittänyt selvitystä siitä, että ajoneuvo olisi ollut ulkomailla käyttöön otettu tai käytetty.

Autoverolain 6 §:n 2 momentin toisen virkkeen mukaan autosta, jonka valmistusvuoden päättymisestä on autoveroilmoituksen tekemisen ajankohtana kulunut 25 vuotta tai enemmän, suoritetaan veroa 30 prosenttia auton verotusarvosta. Tässä ei edellytetä, että ajoneuvo on ulkomailla käyttöön otettu tai käytetty ajoneuvo.

Autoveropäätöksen mukaan ajoneuvo oli valmistunut vuonna 1967. Autoveroilmoitus oli annettu 13.6.2000. Verotus tuli toimittaa edellä mainitun lainkohdan mukaan.

Autoverolaki 6 § 2 mom