Legislator Case Law & Legislation
KHO:1999:31 AI generated

Supreme Administrative Court ruled that power plant equipment is not a permanent building structure under transfer tax law.

Case Number KHO:1999:31
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted

Legislator summary

AI generated

The 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 generated

Varainsiirtoverolaki 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.

Keywords

AI generated
transfer tax permanent building structure power plant equipment movable property tax liability Supreme Administrative Court Finland

Cited Legislation

AI generated
Varainsiirtoverolaki 5 § 1 mom 3 kohta
Varainsiirtoverolaki 5 § 1 mom 3 kohta
AI generated

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Full text

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