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KHO:1999:7 AI generated

VAT input tax deduction denied when cars and parts exported after work performed in Finland.

Case Number KHO:1999:7
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the taxpayer's claim for a VAT input tax deduction. The company performed work in Finland on parts imported from a foreign affiliate, but the resulting cars and parts were subsequently exported to Sweden. The court held that the deduction was not allowed because the taxable supply of the cars occurred in Sweden, not Finland.

Legislator headnote

AI generated

Arvonlisäverolaki 67 b §; The right to deduct input VAT is denied when the taxable supply of the goods or services occurs in a foreign country, thereby breaking the chain of deduction in the country where the work was performed.

Keywords

AI generated
value added tax input tax deduction export of goods place of supply cross-border transactions VAT chain foreign affiliate

Cited Legislation

AI generated
Arvonlisäverolaki 67 b §
Arvonlisäverolaki 67 b §
AI generated
admin_2000_helsinki__1402
Court allows vehicle tax appeal when EU law prohibits discriminatory foreign storage costs.
kko-precedent_2013_58
Supreme Court dismisses VAT claim for car tax VAT as EU law violation was not sufficiently obvious at the time.
kho-precedent_2006_75
Court held dividend distribution rules apply to share premium return, granting Finland taxing rights.
kho-precedent_2008_23
Supreme Administrative Court dismissed appeal; source tax applies to full dividend despite low yield under EU law.
kho-precedent_2004_104
Court allows car tax reduction for relocating individuals if it does not create prohibited discrimination.

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Full text

Suomalainen yhtiö A kokosi ruotsalaisen sisaryhtiön B omistamista tänne tuoduista osista etu- ja takapuskureita, jotka kiinnitettiin Suomessa suomalaisen yhtiön C valmistamiin autoihin. Yhtiö C vei autot pois Suomesta. Kun yhtiö B käytti työsuoritusten ostoissa Ruotsissa annettua arvonlisäverotunnistetta ja kun autot, joihin työsuoritusten tuloksena syntyneet puskurit kiinnitettiin, vietiin Suomesta niitä täällä käyttämättä, työsuoritukset oli myyty ostajan

arvonlisäverotunnisteen antaneessa maassa eli Ruotsissa. Ennakkotieto ajalle 1.1.1996-31.12.1997. Äänestys 5-3.

Arvonlisäverolaki 67 b §