Supreme Administrative Court ruled that power plant equipment is not a permanent building structure under transfer tax law.
Legislator summary
AI generatedThe Supreme Administrative Court held that machinery serving a power plant's electricity production does not qualify as a permanent building structure under the Transfer Tax Act. The court determined that these machines are movable equipment rather than fixed structures permanently serving a building. Consequently, the transfer of such equipment is not subject to the specific tax provisions applicable to permanent building structures.
Legislator headnote
AI generatedVarainsiirtoverolaki 5 § 1 mom 3 kohta; The court established that machinery serving a power plant's electricity production is not a permanent building structure under the Transfer Tax Act.
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Vesivoimalaitoksen sähkön tuotantoa palvelevat koneet ja laitteet eivät olleet varainsiirtoverolain 5 §:n 1 momentin 3 kohdassa tarkoitettuja kiinteistön käyttöä pysyvästi palvelevia rakennelmia.
Varainsiirtoverolaki 5 § 1 mom 3 kohta