KHO:2000:20 AI generated

VAT refund claim dismissed because goods were not used for taxable activities in Finland.

Case Number KHO:2000:20

Court / Authority Korkein hallinto-oikeus

Jurisdiction

Finland (FI)

Decision Date 16.03.2000

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 refund regarding imported goods. The court found that the goods were not used for taxable activities within Finland, which is a mandatory condition for the refund under the VAT Act. Consequently, the European Communities Sixth VAT Directive's provisions on refunds were not applicable to this situation.

Legislator headnote

AI generated

Arvonlisäverolaki 1 § 1 mom. 1 kohta; 44 § 1 mom. ja 73 § 1 mom.; Euroopan yhteisöjen neuvoston kuudes arvonlisäverodirektiivi (77/388/ETY) 11 artikla A kohta 2 kohta b alakohta sekä 13 artikla B kohta a alakohta: A refund of VAT on imported goods is only granted if the goods are used for taxable activities in the Member State of import.

Keywords

AI generated

VAT refund imported goods taxable activities Sixth VAT Directive Supreme Administrative Court

Cited Legislation

AI generated

Arvonlisäverolaki 1 § 1 mom. 1 kohta

Arvonlisäverolaki 1 § 1 mom. 1 kohta, 44 § 1 mom.

Arvonlisäverolaki 44 § 1 mom.

Arvonlisäverolaki 73 § 1 mom.

Council Directive 77/388/EEC Article 11(A)(2)(b)

Council Directive 77/388/EEC Article 13(B)(a)

Cited Case Law

AI generated

KHO 16.03.2000/564

Kts myös KHO 16.03.2000/564

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Full text

Arvonlisäverolaki 1 § 1 mom. 1 kohta, 44 § 1 mom. ja 73 § 1 mom.

Euroopan yhteisöjen neuvoston kuudes arvonlisäverodirektiivi (77/388/ETY) 11 artikla A kohta 2 kohta b alakohta sekä 13 artikla B kohta a alakohta

Kts myös KHO 16.03.2000/564