Legislator Case Law & Legislation
KHO:1997:36 AI generated

VAT input tax deduction denied for expenses incurred before the taxpayer's establishment date.

Case Number KHO:1997:36
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Administrative Court dismissed the taxpayer's appeal regarding the denial of input VAT deduction. The court found that the taxpayer incurred the relevant expenses prior to its official establishment date, which falls outside the scope of deductible expenses under the VAT Act. Consequently, the lower court's decision to reject the deduction was upheld as legally correct.

Legislator headnote

AI generated

Arvonlisäverolaki 1 §; Arvonlisäverolaki 2 §: Input tax deduction is not available for expenses incurred by a taxpayer before its establishment date.

Keywords

AI generated
input tax deduction establishment date VAT Act taxpayer status expense timing

Cited Legislation

AI generated
Arvonlisäverolaki 1 §
Arvonlisäverolaki 2 §
Arvonlisäverolaki 4 §
Arvonlisäverolaki 29 § 4 kohta
Tuloverolaki 22 §
Tuloverolaki 23 §
AI generated

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Full text

Äänestys 5-2-1.

ArvonlisäveroL 1 §

ArvonlisäveroL 2 §

ArvonlisäveroL 4 §

ArvonlisäveroL 29 § 4 kohta

TuloveroL 22 §

TuloveroL 23 §