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KHO:1999:32 AI generated

Transfer of telecom network not deemed permanent building serving real estate under capital gains tax law.

Case Number KHO:1999:32
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 the transfer of a telecommunications network did not constitute a permanent building serving real estate under the Capital Gains Tax Act. The court held that the network, owned by a telephone company, was not a structure permanently serving real estate as defined in Section 5, Paragraph 1, Subsection 3. Consequently, the buyer was not required to pay capital gains tax on the transaction.

Legislator headnote

AI generated

Varainsiirtoverolain 5 § 1 mom 3 kohta; The transfer of a telecommunications network is not considered a permanent building serving real estate for capital gains tax purposes.

Keywords

AI generated
capital gains tax telecommunications network permanent building real estate transfer of assets tax liability Supreme Administrative Court

Cited Legislation

AI generated
Varainsiirtoverolaki 5 § 1 mom 3 kohta
Varainsiirtoverolaki 5 § 1 mom 3 kohta
AI generated
ECLI:FI:KHO:2021:20
Finnish Supreme Administrative Court ruled surplus solar power sales by HOAs are not taxable business activities.
kho-precedent_1999_31
Supreme Administrative Court ruled that power plant equipment is not a permanent building structure under transfer tax law.
kho-precedent_2001_45
Supreme Administrative Court allows VAT deduction for group members on property sale costs if properties were used in taxable business.
kho-precedent_1998_45
VAT refund claim dismissed as claimant failed to prove goods were exported for non-EU use.
ECLI:FI:KHO:2024:84
Tax authority's decision to form a forest partnership was dismissed as the registration was merely technical.

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Full text

Puhelinlaitoksen omistama tele-, matkaviestin-, kaapelitelevisio- ja dataverkon käsittävä siirtoverkosto ei ollut varainsiirtoverolain 5 § :n 1 momentin 3 kohdassa tarkoitettu kiinteistön käyttöä pysyvästi palveleva rakennelma, eikä verkoston ostaneen yhtiön niin ollen tullut suorittaa kaupan perusteella varainsiirtoveroa.

Varainsiirtoverolaki 5 § 1 mom 3 kohta