Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
KHO:1997:26 AI generated

Supreme Administrative Court dismissed VAT and income tax claims by a student association regarding fair market value of mess revenue.

Case Number KHO:1997:26
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the student association's claims for VAT and income tax deductions based on the fair market value of revenue from organizing business fairs. The association argued that the revenue should be valued at fair market rates rather than actual proceeds, citing specific tax provisions. The court rejected this, ruling that the actual proceeds from the fairs constituted the taxable base and that the requested valuation method was not supported by law.

Legislator headnote

AI generated

Arvonlisäverolaki 1 § 1 kohta; Tuloverolaki 22 §, 23 §: The actual proceeds from business activities constitute the taxable base for VAT and income tax, and claims to value such revenue at fair market rates are inadmissible.

Keywords

AI generated
value added tax income tax fair market value student association business fairs taxable base proceeds valuation

Cited Legislation

AI generated
Arvonlisäverolaki 1 § 1 kohta
Arvonlisäverolaki 4 §
Tuloverolaki 22 §
Tuloverolaki 23 §

Cited Case Law

AI generated
KHO D:1419/3/96
KHO D:1419/3/96 A:9.4.1997 T:
KHO D:46/6/96
ja KHO D:46/6/96 A:8.4.1997 T:
AI generated
kho-precedent_1997_36
VAT input tax deduction denied for expenses incurred before the taxpayer's establishment date.
kho-precedent_1997_28
Court dismissed tax on association's trade income from annual public fairs not directly linked to charitable purpose.
ECLI:FI:KHO:2017:191
Supreme Administrative Court rules that a charity's shooting practice income is tax-exempt if closely linked to its public benefit purpose.
admin_1994_uusimaa-county__1418
Court dismissed VAT liability for a non-profit association's continuous coffee sales to the public.
admin_2015_hameenlinna__719
Military association's food sales at public fairs deemed taxable business income under Finnish Income Tax Act.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Vrt. KHO D:1419/3/96 A:9.4.1997 T:

ja KHO D:46/6/96 A:8.4.1997 T:

,joissa opiskelijayhdistys ja nuorkauppakamari saivat elinkeinotuloa messujen järjestämisestä.

ArvonlisäveroL 1 § 1 mom 1 kohta

ArvonlisäveroL 4 §

TuloveroL 22 §

TuloveroL 23 §