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KKO 5127/1995 AI generated

Supreme Court ruled that commercial premises rent must be compared with similar commercial premises for tax fairness.

Case Number KKO 5127/1995
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court upheld the tax authority's finding that the commercial property's rent exceeded the market rate for similar properties. The taxpayer argued the specific building warranted a higher rent, but the court rejected this distinction. Consequently, the tax assessment based on the corrected market rate was confirmed as legally sound.

Legislator headnote

AI generated

HVL 112 § (653/87); The rent of a commercial property must be determined by comparing it with the market rent of similar commercial properties in the same locality, disregarding unique features that do not justify a significant deviation from the general market rate.

Keywords

AI generated
commercial property rent tax valuation market rate comparison similar premises tax fairness Supreme Court ruling property assessment

Cited Legislation

AI generated
HVL 112 § (653/87)

Cited Case Law

AI generated
KKO:1994:96
Supreme Court rejects rent reduction under 112 § due to economic recession and location value loss.
AI generated
kko-precedent_1994_96
Supreme Court rejects rent reduction under 112 § due to economic recession and location value loss.
kko-precedent_1991_78
Tenant's unjustified termination of lease requires landlord to mitigate damages by re-leasing at lower rent.
appeal_1983_helsinki__238
Landlord wins rent claim; tenant's rent reduction claim dismissed for failure to serve notice.
ECLI:FI:KKO:2017:91
Supreme Court holds that the statutory cap on security applies only to the tenant, not the guarantor in a guarantee contract.
kko-precedent_1999_34
Supreme Court allows rent reduction claim based on property condition despite expiration of lease term.

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Full text

Kysymys siitä, ylittikö liikehuoneiston vuokra olennaisesti vuokra-arvoltaan samanveroisista ja samaan tarkoitukseen käytettävistä huoneistoista paikkakunnalla maksetun kohtuullisen käyvän vuokran.

Ks. KKO:1994:96

HVL 112 § (653/87)