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Kuopion HAO 4.10.2002 02/0469/3 AI generated

Tax court ruled a housing association owning elderly housing is not a tax-exempt public-benefit community.

Case Number Kuopion HAO 4.10.2002 02/0469/3
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court dismissed the housing association's appeal against a tax assessment that classified its rental income as business income rather than exempt public-benefit income. The association argued that its ownership and maintenance of rental housing for the elderly constituted public-benefit activity under the Income Tax Act. The court held that the association's activities did not meet the strict statutory requirements for public-benefit status, as the primary purpose was not serving the public interest in the manner required by the law.

Legislator headnote

AI generated

Tuloverolain 22 §; Tuloverolain 23 §: A housing association owning and managing rental housing for the elderly does not qualify as a public-benefit community exempt from business income taxation if its activities do not serve the public interest as defined by the Income Tax Act.

Keywords

AI generated
public-benefit community housing association elderly housing business income taxation Income Tax Act rental income classification administrative court ruling

Cited Legislation

AI generated
Tuloverolain 22 §
Tuloverolain 23 §
AI generated
kho-precedent_2000_15
Supreme Administrative Court dismissed trust's tax exemption due to insufficient public benefit and reliance on borrowed funds.
admin_2011_kuopio__361
Administrative court dismissed claim that rental income from a charity-owned company is personal income source.
admin_2014_eastern-finland__5020
Court rules a charity is general-interest despite mixed property rental income streams.
kho-precedent_2013_71
Supreme Administrative Court dismissed appeal; association's property rental income treated as personal, not business, income.
kho-precedent_2009_5
Supreme Administrative Court dismissed appeal; business-like charity activities still qualify for tax exemption under Finnish law.

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Full text

Oliko rekisteröity yhdistys tuloverolain 22 §:ssä tarkoitettu yleishyödyllinen yhteisö, kun yhdistyksen toiminta koostui siitä, että se omisti ja ylläpiti rivitalokiinteistöä, joka oli tarkoitettu vanhusten ja eläkeläisten vuokra-asunnoiksi ja oliko yhdistyksen kiinteistöstä saama tulo tuloverolain 23 §:ssä tarkoitettua elinkeinotuloa.

Yhdistystä ei oltu vuodelta 1998 toimitetussa verotuksessa pidetty yleishyödyllisenä yhteisönä ja yhdistyksen kiinteistöstä saama vuokratulo oli verotettu sen elinkeinotulona. Verotuksen oikaisulautakunta hylkäsi yhdistyksen oikaisuvaatimuksen.

Tuloverolaki 22 §

Tuloverolaki 23 §