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Helsingin HAO 13.06.2012 12/0575/1 AI generated

Court holds that investment fund management in real estate shares is not tax-free securities trading under VAT Act.

Case Number Helsingin HAO 13.06.2012 12/0575/1
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Administrative Court dismissed the taxpayer's appeal regarding the tax-free status of investment fund management activities. The court found that managing shares in real estate companies does not constitute securities trading exempt from value-added tax under the relevant VAT Act provisions. Consequently, the activity was deemed taxable, and the appeal was rejected based on this legal characterization.

Legislator headnote

AI generated

Arvonlisäverolaki 27 §, 30 §, 41 §, 42 §, 43 § ja 102 §: Management of shares in real estate investment companies is not considered securities trading exempt from value-added tax.

Keywords

AI generated
value-added tax securities trading investment fund management real estate shares tax exemption administrative court VAT Act

Cited Legislation

AI generated
Arvonlisäverolaki 27 §
Arvonlisäverolaki 27 §, 30 §, 41 §, 42 §, 43 § ja 102 §
Arvonlisäverolaki 30 §
Arvonlisäverolaki 41 §
Arvonlisäverolaki 42 §
Arvonlisäverolaki 43 §
Arvonlisäverolaki 102 §
AI generated
ECLI:FI:KHO:2019:94
Court dismisses VAT exemption claim for pension company's property leasing and management services within a tax group.
admin_2018_helsinki__437
Court allows VAT deduction for services linked to non-reciprocal real estate company share sales as exempt financial services.
kho-precedent_2001_28
Supreme Administrative Court ruled that dividend income is taxable even when derived from capital return on shares.
kho-precedent_1997_73
Supreme Administrative Court dismissed tax appeal regarding shareholder liability for company debts under Finnish Tax Act.
kho-precedent_2009_98
Fission with non-voting shares deemed not a taxable reorganization due to lack of property rights.

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Full text

Pelkästään kiinteistöosakeyhtiöiden osakkeisiin sijoittavan sijoitusrahaston hallinnointia ei voitu pitää verottomana arvopaperikauppaa koskevan verottomuussäännöksen nojalla.

Arvonlisäverolaki 27 §, 30 §, 41 §, 42 §, 43 § ja 102 §

KHO:n päätös 2.7.2013 taltionumero 2275: Valituslupahakemus hylätään