Administrative court dismissed transfer tax claim where property sale was voided by mutual agreement due to quality defects.

The Administrative Court of Turku dismissed the claim for transfer tax regarding a property transfer that was mutually rescinded due to quality defects. The seller, who had previously transferred the property, was now required to pay tax on the new transfer. The court ruled that the original sale was voided by mutual agreement, making the subsequent transfer a new legal act subject to tax. Consequently, the tax authority's demand was upheld as the transaction was not merely a continuation of the failed deal but a fresh transfer requiring taxation.