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KHO:1999:83 AI generated

Finland Supreme Administrative Court ruled a sauna building is a tax building for property tax purposes.

Case Number KHO:1999:83
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 determined that a sauna structure built in 1982 qualifies as a 'tax building' under the Ministry of Finance's valuation rules. The parties disputed whether the separate entrance to the sauna rooms and stove room necessitated separate valuation or if the entire complex should be treated as a single economic unit. The court held that the specific architectural features and intended use confirmed the building's status as a tax building, mandating the property tax calculation for the relevant years.

Legislator headnote

AI generated

Kiinteistölaki 15 §; Varallisuusverolaki 24 §: A building constructed with a separate entrance to sauna facilities and a stove room, intended for recreational use, constitutes a 'tax building' subject to property tax valuation under the Ministry of Finance's rules.

Keywords

AI generated
property tax valuation tax building classification sauna facility structure separate entrance requirement Ministry of Finance rules

Cited Legislation

AI generated
Kiinteistölaki 15 §
Varallisuusverolaki 24 §
Varallisuusverolaki 24 §
Valtiovarainministeriön päätös rakennusten jälleenhankinta-arvon perusteista 1334/93, 978/94, 1369/95 ja 945/96 9, 13 ja 20 §

Cited Case Law

AI generated
KHO 20.05.1997/1234
Kts myös KHO 20.05.1997/1234.
AI generated
admin_1995_northern-karelia-county__30
Administrative court classifies a sauna building used for leisure as a residential structure for tax purposes despite its small size.
admin_2014_helsinki__449
Sale of two separate properties used as a single home exempts the smaller property's gain if sold together.
admin_1986_central-finland-county__376
Administrative court ruled a beach sauna cabin is a utility building, not a residence, exempting it from income tax.
admin_1995_northern-karelia-county__32
Court dismissed appeal; vacant 1967 house taxed at general rate, not reduced rate for permanent residence.
admin_1996_turku-and-pori-county__128
Court rules that a cabin used for logging is a vacation home for property tax purposes regardless of actual occupancy.

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Full text

Kiinteistölle oli rakennusluvan mukaisesti vuonna 1982 valmistunut 24,9 m

:n suuruinen saunarakennus, jossa oli 11,9 m

:n suuruiset saunatilat käsittäen pukeutumiseen tarkoitetun eteisen ja löylyhuoneen ja 13 m

:n suuruisen takkahuoneen. Saunatiloihin ja takkahuoneeseen oli 9,4 m

:n vilpolasta erilliset sisäänkäynnit. Kiinteistölle oli vuonna 1985 valmistunut 71 m

:n suuruinen vapaa-ajan asunto. Korkein hallinto-oikeus katsoi, että saunarakennus oli valtiovarainministeriön rakennusten jälleenhankinta-arvon perusteista antamien päätösten 13 §:ssä tarkoitettu talousrakennus, jonka mukaisesti kiinteistövero oli laskettava ja maksuunpantava. Verovuodet 1994-1997. Äänestys 4-1.

Kiinteistöverolaki 15 §

Varallisuusverolaki 24 §

Valtiovarainministeriön päätös rakennusten jälleenhankinta-arvon perusteista (1334/93, 978/94, 1369/95 ja 945/96) 9, 13 ja 20 §

Kts myös KHO 20.05.1997/1234.