Legislator Case Law & Legislation
KHO:2001:25 AI generated

Supreme Administrative Court ruled no transfer tax applies to water usage rights separate from land lease rights.

Case Number KHO:2001:25
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted

Legislator summary

AI generated

The Supreme Administrative Court held that no transfer tax was due when water usage rights were transferred separately from land lease rights. The applicant argued that these distinct rights should be treated as separate transactions under the Transfer Tax Act, while the tax authority claimed they constituted a single transfer. The court decided that since the water usage right is not part of the land lease right, it falls outside the scope of the transfer tax provision.

Legislator headnote

AI generated

Varainsiirtoverolaki 4 § 1 mom. ja 5 §; Maakaari 14 luku 2 §; Vesilaki 3 luku 6 §: Transfer tax does not apply to water usage rights when transferred separately from land lease rights, as they constitute distinct legal interests.

Keywords

AI generated
transfer tax liability water usage rights land lease rights separate transfer transaction Supreme Administrative Court Finnish tax law property rights distinction

Cited Legislation

AI generated
Varainsiirtoverolaki 4 § 1 mom. ja 5 §
Varainsiirtoverolaki 4 § 1 mom. ja 5 §
Maakaari 14 luku 2 §
Vesilaki 3 luku 6 §
AI generated

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Full text

Vesivoiman käyttöoikeuden luovutuksesta ei ollut suoritettava varainsiirtoveroa. Vesivoiman käyttöoikeutta ei ollut myöskään pidettävä osana samalla luovutuskirjalla luovutettua maanvuokraoikeutta.

Varainsiirtoverolaki 4 § 1 mom. ja 5 §

Maakaari 14 luku 2 §

Vesilaki 3 luku 6 §