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KHO:2001:5 AI generated

Supreme Administrative Court allows tax assessment based on holiday home value for rural residence near sea.

Case Number KHO:2001:5
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 to assess the rural residence's value using the holiday home rate rather than the scattered settlement rate. The taxpayer argued that the property's location 100 meters from the sea warranted the lower scattered settlement valuation, while the authority maintained the holiday home standard applied. The court ruled that the specific construction guidelines and the property's functional use justified the higher holiday home valuation for tax purposes.

Legislator headnote

AI generated

Varallisuusverolaki 11 §; 16 § 2 mom.; 23 § 4 mom.: When assessing property tax, the valuation guidelines applicable to the specific type of building and its intended use must be followed, even if the location is near the sea.

Keywords

AI generated
property tax assessment holiday home valuation scattered settlement rate rural residence construction guidelines tax authority decision Supreme Administrative Court

Cited Legislation

AI generated
Varallisuusverolaki 11 §
Varallisuusverolaki 11 §, 16 § 2 mom.
Varallisuusverolaki 16 § 2 mom.
Varallisuusverolaki 23 § 4 mom.
AI generated
kho-precedent_2001_43
Supreme Administrative Court ruled that a coastal general plan allows building permits for holiday homes on M-areas without a separate exception. The court clarified that such plans constitute the 'general plan' under the Planning and Building Act. Consequently, the exception authority lies with the municipality, not the Environment Centre.
admin_2012_turku__106
Construction permit denied for holiday home outside coastal plan zone due to reliance on water attraction.
ECLI:FI:KHO:2022:102
Supreme Administrative Court dismisses variance for vacation home due to insufficient flood risk assessment and site suitability verification.
kho-precedent_2004_36
Court holds riverbank width must be interpreted from the purpose of the Planning and Building Act to determine jurisdiction.
kho-precedent_2004_57
Supreme Administrative Court dismisses appeal to deny exception for converting seaside holiday home to permanent residence due to planning harm.

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Full text

P:n kuntaa koskevissa rakennusmaan arviointiohjeissa oli määrätty 21 markan ohjearvo neliömetriltä omarantaisille lomarakennuspaikoille ja 11 markan ohjearvo haja-asutusrakennuspaikoille. Kunnassa sijaitsevan maatilan asuinrakennuksen etäisyys meren rannasta oli noin 100 metriä. Katsottiin, että maatilankin asuinrakennuksen rakennuspaikan arvo kiinteistöveroa määrättäessä oli laskettava arviointiohjeen omarantaisen lomarakennuspaikan eikä haja-asutusrakennuspaikan arvon mukaan. Verovuodet 1995 ja 1996.

Varallisuusverolaki 11 §, 16 § 2 mom. ja 23 § 4 mom.

Verohallituksen päätös niistä perusteista, joiden mukaan muun kiinteistön kuin maatilan maapohjan verotusarvo lasketaan vuodelta 1994 ja vuodelta 1995 toimitettavassa verotuksessa (1021/1994) ja (1285/1995)