KHO:1998:46
AI generated
VAT refund claim dismissed due to failure to prove goods were used for taxable purposes.
Finland (FI)
Legislator summary
AI generatedThe Supreme Administrative Court dismissed the taxpayer's claim for a VAT refund. The court found that the taxpayer failed to demonstrate that the goods in question were actually used for taxable activities as required by law. Consequently, the conditions for the refund were not met, and the claim was rejected.
Legislator headnote
AI generatedArvonlisäveroL 102 §; ArvonlisäveroL 114 § 1 mom 5 kohta: A taxpayer cannot obtain a VAT refund unless they can prove the goods were used for taxable purposes.
Keywords
AI generated
VAT refund claim
taxable purposes
goods usage
VAT deduction
burden of proof
Cited Legislation
AI generatedArvonlisäveroL 102 §
ArvonlisäveroL 114 § 1 mom 5 kohta
ArvonlisäveroL 114 § 1 mom 5 kohta (1486/94)
ArvonlisäveroL 114 § 2 mom
ArvonlisäveroL 114 § 2 mom
Arvonlisäverodirektiivi 17 art 2 ja 6 kohta
ArvonlisäveroL 114 § 2 mom
Related Decisions
AI generatedadmin_2015_helsinki__520
VAT refund claim dismissed as applicant failed to prove eligibility under Finnish VAT Act provisions.
kho-precedent_2001_45
Supreme Administrative Court allows VAT deduction for group members on property sale costs if properties were used in taxable business.
admin_2004_vaasa__97
Tax law allows post-filing deduction of pension insurance contributions when pre-filing reduction is legally impossible.
admin_2002_helsinki__43
VAT deduction allowed for real estate sales costs and notary fees on business-use properties.
admin_2008_hameenlinna__119
First home tax exemption applies to the whole property even if only half is owned at the time of transfer.
Full text
ArvonlisäveroL 102 §
ArvonlisäveroL 114 § 1 mom 5 kohta (1486/94)
ArvonlisäveroL 114 § 2 mom
Arvonlisäverodirektiivi_17_art_2_ja_6_kohta (77/388/ETY)