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KHO:1997:28 AI generated

Court dismissed tax on association's trade income from annual public fairs not directly linked to charitable purpose.

Case Number KHO:1997:28
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 tax authority's claim regarding an association's income from annual public fairs. The association argued these fairs were not directly linked to its charitable purpose, classifying the surplus as trade income subject to tax. The court ruled that the income was indeed trade income because the fairs did not directly further the association's charitable objectives.

Legislator headnote

AI generated

Tuloverolaki 23 § 1 momentti; The income derived from activities not directly connected to the realization of the association's charitable purpose constitutes trade income and is subject to taxation.

Keywords

AI generated
charitable association trade income taxable income public fairs Tuloverolaki 23

Cited Legislation

AI generated
Tuloverolaki 23 § 1 momentti
AI generated
kho-precedent_1997_26
Supreme Administrative Court dismissed VAT and income tax claims by a student association regarding fair market value of mess revenue.
admin_2000_vaasa__233
Court dismissed tax exemption claim for English kindergarten as it failed to meet public benefit requirements.
admin_2015_hameenlinna__719
Military association's food sales at public fairs deemed taxable business income under Finnish Income Tax Act.
kho-precedent_2008_84
Court holds that a sports association's cloakroom services constitute taxable business activity under VAT law.
kho-precedent_2013_71
Supreme Administrative Court dismissed appeal; association's property rental income treated as personal, not business, income.

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Full text

Erään teknillisen korkeakoulun opiskelijoiden tutkimus- ja harrastustoimintaa tukeva yleishyödyllinen yhdistys järjesti vuosittain kaksipäiväiset maakunnalliset ja yleisölle avoinna olevat messut, joiden kävijämäärä oli noin 18.000 henkeä. Kysymyksessä olivat seitsemännet perättäisinä vuosina järjestetyt messut. Messujen tuotot olivat noin 570.000 markkaa ja kulut noin 425.000 markkaa. Yhdistyksen messutoiminnasta, joka ei välittömästi liittynyt yhdistyksen yleishyödyllisen tarkoituksen toteuttamiseen, saama tulo oli yhdistyksen elinkeinotuloa.

Äänestys 6-1.

Ennakkotieto vuodelle 1996.

TuloveroL 23 § 1 mom