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Helsingin HAO 14.3.2008 08/0515/1 AI generated

Used car tax exemption denied due to lack of proof for pre-2002 sale to Germany.

Case Number Helsingin HAO 14.3.2008 08/0515/1
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 taxpayer's appeal regarding the exemption from vehicle tax on a car sold tax-free to Germany in 2001. The taxpayer claimed the vehicle was used, but the tax authority noted the odometer reading of 8,648 km at the time of registration as a taxable import. The court rejected the exemption because the taxpayer failed to provide sufficient evidence proving the car was sold before the relevant date, leaving the tax liability unresolved.

Legislator headnote

AI generated

Autoverolaki 6 §; 7 § 1 mom; 10 §: The exemption from vehicle tax for a car sold tax-free to another EU member state prior to the relevant date requires proof of the sale date and vehicle condition; without such evidence, the vehicle is treated as a taxable import.

Keywords

AI generated
vehicle tax exemption used car proof cross-border sale odometer reading taxable import administrative appeal EU free movement

Cited Legislation

AI generated
Autoverolaki 6 § (925/2001)
Autoverolaki 6 § (925/2001), 7 § 1 mom (1160/1998) ja 10 § (1160/1998)
Autoverolaki 7 § 1 mom (1160/1998)
Autoverolaki 10 § (1160/1998)

Cited Case Law

AI generated
Case C-101/00, Siilin
Case C-74/06, Commission v. Hellenic Republic
AI generated
ECLI:FI:KHO:2022:14
Supreme Administrative Court dismissed car tax claim where vehicle ceased to be taxable after conversion to bus.
kho-precedent_2006_95
Court dismisses appeal; customs valuation based on private company estimates violates EU non-discrimination rules.
admin_2006_helsinki__1665
Administrative court dismissed discrimination claim regarding used motorcycle tax rates under EU Treaty Article 90.
ECLI:FI:KHO:2025:57
Permanent resident taxed on temporary use of exported car; summer use not deemed holiday travel. Verdict: allowed
admin_2003_helsinki__109
Court voids car tax decision for Norway import due to non-discrimination treaty obligations.

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Full text

Asiassa esitetyn selvityksen mukaan kyseessä oleva ajoneuvo oli myyty verottomana Saksaan 19.11.2001. A oli väliaikaisrekisteröinyt ajoneuvon Suomessa 20.11.2001. Ajoneuvo oli ilmoitettu verotettavaksi tuontiajoneuvona Suomessa 12.3.2002. Autoveroilmoituksen mukaan auton mittarilukema oli tuolloin ollut 8 648 kilometriä. A oli valituksessaan todennut, että kyseessä oli käytetty auto.

Autoverolaki 6 § (925/2001), 7 § 1 mom (1160/1998) ja 10 § (1160/1998)

Euroopan yhteisön perustamissopimuksen EY 90 artiklan 1 kohta

Euroopan yhteisöjen tuomioistuimen tuomio 19.9.2002 asiassa C-101/00, Siilin (kohdat 53-54 ja 77-79)

Euroopan yhteisöjen tuomioistuimen tuomio 20.9.2007 asiassa C-74/06, komissio vastaan Helleenien tasavalta (kohta 30)