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KHO:1997:6 AI generated

Supreme Administrative Court dismissed VAT appeal regarding printing press sale taxed at general rate instead of reduced book rate.

Case Number KHO:1997:6
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 company's appeal regarding the taxation of a printing press sale. The company argued the transaction should fall under the reduced 12% VAT rate for book sales, but the court found the sale was of the printing press itself, not the book. Consequently, the general 22% VAT rate applied correctly under the relevant VAT Act provisions.

Legislator headnote

AI generated

ArvonlisäveroL 17 §; ArvonlisäveroL 84 §; ArvonlisäveroL 85 § 1 mom 6 kohta: The sale of a printing press constitutes a supply of goods subject to the general VAT rate, not the reduced rate applicable to book sales.

Keywords

AI generated
Value Added Tax printing press sale reduced VAT rate general VAT rate book sales exemption

Cited Legislation

AI generated
ArvonlisäveroL 17 §
ArvonlisäveroL 84 §
ArvonlisäveroL 85 § 1 mom 6 kohta
ArvonlisäveroL 85 § 1 mom 6 kohta
AI generated
kho-precedent_2014_199
Finnish Supreme Administrative Court upheld VAT exemption for printed books only, rejecting e-book neutrality claims.
kho-precedent_2013_77
Supreme Administrative Court deferred VAT case to EU Court regarding reduced rate for digital books.
admin_2001_helsinki__340
VAT exemption for newspaper sales denied as publication lacks general public interest content.
kko-precedent_2012_106
Supreme Court dismisses tax fraud charge for 2000-2003 as ne bis in idem applies to prior tax penalty decisions.
ECLI:FI:KHO:2020:55
Supreme Administrative Court refers to CJEU on whether EU beer tax rules mandate joint taxation for small breweries.

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Full text

Kirjapaino valmisti kustantajan toimeksiannosta ja kustantajan toimittamasta käsikirjoituksesta kirjan. Kysymys ei ollut arvonlisäverolain 85 §:n 1 momentin 6 kohdassa tarkoitetusta kirjan myynnistä vaan kirjan painoksen eli kirjan valmistustyön myynnistä. Kirjan valmistustyöhön ei sovellettu kirjan myyntiä koskevaa alennettua 12 prosentin verokantaa vaan lain 84 §:n mukaista yleistä 22 prosentin verokantaa. Yhtiön valitus hylättiin. (ArvonlisäveroL_1501/93_ja_1486/94).

Äänestys 3-2.

Ennakkotieto ajaksi 1.1.1995-31.12.1996.

ArvonlisäveroL 17 §

ArvonlisäveroL 84 §

ArvonlisäveroL 85 § 1 mom 6 kohta