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KHO:1997:75 AI generated

Supreme Administrative Court ruled that a tall transmission mast is a taxable structure under the Property Tax Act.

Case Number KHO:1997:75
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court ruled that a tall transmission mast constitutes a taxable structure under the Property Tax Act. The appellant argued the mast was not part of the equipment building, but the court emphasized its height, construction, and foundation. Consequently, the court determined the mast must be taxed as a structure under Section 2 of the Property Tax Act.

Legislator headnote

AI generated

Kiinteistöverolain 2 §:n 2 momentin 1 kohta; A tall transmission mast, due to its height, structure, and foundation, is legally classified as a taxable structure under the Property Tax Act.

Keywords

AI generated
Property Tax Act taxable structure transmission mast construction definition property tax liability

Cited Legislation

AI generated
Property Tax Act Section 2, Paragraph 2, Subsection 1
AI generated
admin_1995_lapland-county__672
Court held that a transmission mast fed by a cable is not part of the building for property tax valuation.
kho-other_2026_663
Supreme Administrative Court allows appeal, dismisses complaint, and orders city to pay Telia's court costs.
admin_2017_helsinki__1004
VAT Court rules that installing window treatments is not construction work under VAT Act s. 31(3)(1).
admin_2004_turku__255
Administrative court dismissed appeal; property tax value increase based on building type change is valid even if exceeding 30% limit.
ECLI:FI:KHO:2025:42
Supreme Administrative Court dismisses appeal on property tax, ruling construction delays must be handled via exemption application.

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Full text

Vuokramaalla oleva, yli 200 metriä korkea lähetysantennimasto sijaitsi laiteasemarakennuksen vieressä. Maston ja sen betonisen perustan liitos oli ruuvipultein varmistettu laippaliitos, ja mastoa pitivät pystyssä tukiharusköydet. Laiteasemarakennukseen masto oli yhdistetty syöttökaapelilla. Antennimastoa ei ollut pidettävä laiteasemarakennukseen kuuluvana. Mastoa oli kuitenkin sen koko, rakenne ja maapohjaan kiinnittämistapa huomioon ottaen pidettävä kiinteistöverolain 2 §:n 2 momentin 1 kohdan tarkoittamana rakennelmana, josta oli suoritettava kiinteistöveroa. Verovuosi_1993.

Äänestys 5-3.

KiinteistöveroL 2 §