Legislator Case Law & Legislation
KKO 254/2006 AI generated

Supreme Court dismisses claim for VAT on opponent's court costs as not recoverable from state.

Case Number KKO 254/2006
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the appellant's request to recover the value-added tax included in the opponent's court costs. The appellant argued that since the state ultimately bears the litigation costs, the VAT component should be reimbursable. The court held that the state's liability for court expenses does not extend to the VAT portion, which remains the opponent's responsibility.

Legislator headnote

AI generated

Laki oikeudenkäyntikulujen maksamisesta (1093/1991) 1 luku 1 §; Laki arvonlisäverosta (1093/1994) 1 §: The state's obligation to pay court costs does not include the value-added tax component, which remains the liability of the losing party.

Keywords

AI generated
court costs value-added tax state liability litigation expenses VAT recovery Supreme Court civil procedure

Cited Legislation

AI generated
Laki oikeudenkäyntikulujen maksamisesta 1093/1991
Laki arvonlisäverosta 1093/1994
AI generated

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Full text

Kysymys jutun hävinneen kantajan velvollisuudesta korvata vastaajana olleen pankin hovioikeuskuluihin sisältynyt arvonlisäveron osuus.