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KHO:2000:48 AI generated

Supreme Administrative Court ruled that utility poles are not buildings under the Building Property Tax Act.

Case Number KHO:2000:48
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 tax authority's decision that utility poles do not constitute buildings under the Building Property Tax Act. The tax authority argued that poles, consisting of concrete foundations, uprights, and insulators, were not covered by the definition of a building in Section 2, Paragraph 2. The court agreed, determining that these structures lack the permanence and functional characteristics required to be classified as buildings for tax purposes.

Legislator headnote

AI generated

Kiinteistöverolain 2 § 2 momentti; Rakennelma ei ole pylväs, joka puolestaan ei ole kiinteistöverolain 2 § 2 momentissa tarkoitettu rakennelma.

Keywords

AI generated
Building Property Tax Act utility poles building definition tax liability property classification

Cited Legislation

AI generated
Kiinteistöverolaki 2 § 2 mom.
Kiinteistöverolaki 2 § 2 mom.
AI generated
kko-other_1999_1291
Supreme Court allows compensation for land value loss due to construction of a 400 kV power line.
kko-precedent_1999_61
Supreme Court allows partial compensation for property value loss due to high-voltage line replacement and visual impact.
admin_1998_uusimaa-county__75
Court rules transfer of building part constitutes taxable transfer of real property rights under transfer tax law.
admin_2016_turku__484
Income tax exemption for private residence limited to 10,000 sqm; no extension to entire land on zoned plots.
kho-other_2015_3834
Appeal dismissed; connection exemption requires health/environmental safety, not just financial hardship.

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Full text

Voimayhtiön 220 kilovoltin voimansiirtolinja käsitti pylväät, johtimet, eristimet ja muut laitteet. Pylväät koostuivat pylväsjaloista, orsista ja eristinketjuista. Pylväät kiinnitettiin maahan asentamalla betoniset perustukset sekä pylväsjaloille että harusvaijereille. Sekä pylväät että voimansiirtojohdot voitiin siirtää ja käyttää uuden voimansiirtolinjan osina. Katsottiin, ettei voimansiirtolinja eivätkä linjaan kuuluvat yksittäiset pylväät olleet kiinteistöverolain 2 §:n 2 momentissa tarkoitettu rakennelma. Verovuosi 1997.

Kiinteistöverolaki 2 § 2 mom.