Legislator Case Law & Legislation
KHO:2000:21 AI generated

VAT refund denied for cross-border services where recipient was not established in EU member state.

Case Number KHO:2000:21
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Administrative Court dismissed the taxpayer's claim for a value-added tax refund regarding cross-border services. The court found that the recipient of the services was not established in an EU member state, thereby failing to meet the conditions for the exemption under the Sixth VAT Directive. Consequently, the tax remained due and the refund request was rejected based on the strict interpretation of the directive's territorial scope.

Legislator headnote

AI generated

Arvonlisäverolaki 1 § 1 mom. 1 kohta; 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 is not granted for cross-border services if the recipient is not established in an EU member state.

Keywords

AI generated
value-added tax refund cross-border services EU member state Sixth VAT Directive tax exemption conditions

Cited Legislation

AI generated
Arvonlisäverolaki 1 § 1 mom. 1 kohta
Arvonlisäverolaki 1 § 1 mom. 1 kohta, 18 §, 44 § 1 mom.
Arvonlisäverolaki 18 §
Arvonlisäverolaki 44 § 1 mom.
Arvonlisäverolaki 73 § 1 mom.
Council Directive 77/388/EEC Article 11(A)(2)(b) and Article 13(B)(a)

Cited Case Law

AI generated
KHO 16.03.2000/563
Kts myös KHO 16.03.2000/563
AI generated

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Full text

Arvonlisäverolaki 1 § 1 mom. 1 kohta, 18 §, 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 16.03.2000/563