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Helsingin HAO 14.10.2009 09/0997/4 AI generated

Vehicle used briefly abroad does not qualify for exemption under Finnish Vehicle Tax Act Section 25.

Case Number Helsingin HAO 14.10.2009 09/0997/4
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 tax authority's claim that the vehicle was not in the applicant's immediate possession before moving to Finland. The applicant argued the car was used for a short trip to Switzerland, but the court found the distance between the residence and storage location negated immediate possession. Consequently, the vehicle tax exemption under Section 25 of the Vehicle Tax Act was denied.

Legislator headnote

AI generated

Autoverolaki 25 § 1 mom 2 kohta; A vehicle used briefly abroad for a short trip does not constitute 'immediate possession' required for tax exemption under Section 25, Paragraph 2, Item 1 of the Vehicle Tax Act.

Keywords

AI generated
Vehicle Tax Act immediate possession tax exemption cross-border use administrative court residence location storage location

Cited Legislation

AI generated
Autoverolaki 25 § 1 mom 2 kohta
Autoverolaki 25 § 1 mom 2 kohta
AI generated
admin_1998_uusimaa-county__869
Court allows car tax exemption for owner who moved to Finland after vehicle import.
admin_2000_helsinki__32
Motorcycle brought to Finland during relocation is exempt from vehicle tax under specific import rules.
admin_2007_helsinki__1319
Vehicle tax liability requires customs authority to identify importer before imposing tax on driver.
kho-precedent_2016_164
Supreme Administrative Court dismissed appeal; entry ban and deportation override family ties despite false ID use.
kko-precedent_2011_97
Swiss law applies to alimony; wife must work; husband pays only 3 months post-judgment.

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Full text

Ennakkoratkaisupyynnön hakija oli asunut heinäkuusta 2005 Laosissa ja palannut Suomeen 9.8.2008. Hän oli yhdessä puolisonsa kanssa 21.12.2007 hankkinut ajoneuvon. Ajoneuvoa oli säilytetty rekisteröitynä ja vakuutettuna Sveitsissä. Hakija oli käyttänyt ajoneuvoa yhden Sveitsiin suuntautuneen 26 päivää kestäneen lomamatkan aikana. Ajoneuvo oli tuotu Suomeen ajamalla.

Kun otettiin huomioon ajoneuvon käyttö sekä ennakkoratkaisun hakijan oleskelumaan ja ajoneuvon säilytyspaikan välinen etäisyys, ajoneuvon ei katsottu olleen hakijan käytössä välittömästi ennen muuttoa autoverolain 25 §:n 1 momentin 2 kohdassa tarkoitetulla tavalla.

Autoverolaki 25 § 1 mom 2 kohta