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KHO:1999:5 AI generated

VAT on lunch price equal to tax authority's deemed benefit value, not significantly lower market price.

Case Number KHO:1999:5
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 allowed the preliminary ruling regarding Value Added Tax on lunch expenses. The company argued the lunch price matched the tax authority's deemed benefit value rather than a significantly lower market price, and that VAT was correctly applied as a sale rather than private use. The court held that since the price equaled the official benefit value, it was not a significantly lower transaction price, validating the tax treatment.

Legislator headnote

AI generated

Arvonlisäverolaki 22 § 1 mom. 2 kohta; VAT on lunch expenses where the price equals the tax authority's deemed benefit value constitutes a sale subject to VAT, not a private use exemption, as the price is not significantly lower than the market value.

Keywords

AI generated
Value Added Tax lunch expenses deemed benefit value significantly lower price private use exemption preliminary ruling market value

Cited Legislation

AI generated
Arvonlisäverolaki 22 § 1 mom. 2 kohta
Arvonlisäverolaki 22 § 1 mom. 2 kohta
AI generated
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_2012_13
Transfer tax upheld on market value for intra-group share sale where no tax avoidance was found.
admin_2015_helsinki__802
VAT court allows taxpayer to cap construction service tax on costs exceeding market value per EU Directive.
admin_1992_uusimaa-county__1023
Tax authority allowed taxation of forest land despite land use restrictions under the Land Act.
kho-precedent_2017_144
VAT costs exceed market value; direct costs apply instead of market price for founder services.

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Full text

Yhtiön henkilökunnaltaan lounaasta perimä hinta, joka vastasi verohallituksen tuloverotusta varten vahvistamaa ravintoedun raha-arvoa, ei ollut käypää arvoa huomattavasti alempi vastike. Lounastarjoilusta suoritettiin arvonlisäveroa palvelun myyntiä eikä omaa käyttöä koskevien säännösten mukaisesti. Ennakkoratkaisu ajalle 11.5.-31.12.1998.

Arvonlisäverolaki 22 § 1 mom. 2 kohta