KHO:2001:14
AI generated
VAT refund claim dismissed as claimant failed to prove goods were used for taxable purposes.
Finland (FI)
Legislator summary
AI generatedThe Supreme Administrative Court dismissed the taxpayer's claim for a VAT refund. The court found that the taxpayer failed to demonstrate that the goods in question were actually used for taxable activities. Consequently, the statutory conditions for the refund were not met.
Legislator headnote
AI generatedArvonlisäverolaki 1 § 1 mom. 1 kohta; 13 a § 1 mom.; 22 § 1 mom. 2 kohta; 102 § 1 mom. 1 kohta ja 2 mom.: A VAT refund claim is inadmissible if the taxpayer cannot substantiate that the goods were utilized for taxable purposes.
Keywords
AI generated
VAT refund claim
taxable purposes
goods utilization
VAT deduction
burden of proof
Cited Legislation
AI generatedArvonlisäverolaki 1 § 1 mom. 1 kohta
Arvonlisäverolaki 1 § 1 mom. 1 kohta, 13 a § 1 mom., 22 § 1 mom.
13 a § 1 mom.
1 kohta, 13 a § 1 mom., 22 § 1 mom.
22 § 1 mom. 2 kohta
1 kohta, 13 a § 1 mom., 22 § 1 mom. 2 kohta sekä 102 § 1 mom.
102 § 1 mom. 1 kohta ja 2 mom.
2 kohta sekä 102 § 1 mom. 1 kohta ja 2 mom.
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kho-precedent_2006_95
Court dismisses appeal; customs valuation based on private company estimates violates EU non-discrimination rules.
admin_2012_turku__735
Sale of third home by long-term residents deemed taxable business income, not tax-free main residence transfer.
ECLI:FI:KKO:2019:105
Supreme Court upholds gross fraud conviction where tax evasion prevented reliable margin verification, requiring tax based on sales prices.
Full text
Arvonlisäverolaki 1 § 1 mom. 1 kohta, 13 a § 1 mom., 22 § 1 mom. 2 kohta sekä 102 § 1 mom. 1 kohta ja 2 mom.