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KHO:1999:32 KI-generiert

Transfer of telecom network not deemed permanent building serving real estate under capital gains tax law.

Geschäftsnummer KHO:1999:32
Gericht / Behörde
Rechtsordnung Finnland (FI)
Entscheiddatum
Ausgang Gutgeheissen (Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Supreme Administrative Court ruled that the transfer of a telecommunications network did not constitute a permanent building serving real estate under the Capital Gains Tax Act. The court held that the network, owned by a telephone company, was not a structure permanently serving real estate as defined in Section 5, Paragraph 1, Subsection 3. Consequently, the buyer was not required to pay capital gains tax on the transaction.

Legislator-Regeste

KI-generiert

Varainsiirtoverolain 5 § 1 mom 3 kohta; The transfer of a telecommunications network is not considered a permanent building serving real estate for capital gains tax purposes.

Schlagwörter

KI-generiert
capital gains tax telecommunications network permanent building real estate transfer of assets tax liability Supreme Administrative Court Bereitstellung digitaler Infrastruktur

Zitierte Gesetzesbestimmungen

KI-generiert
Varainsiirtoverolaki 5 § 1 mom 3 kohta
Varainsiirtoverolaki 5 § 1 mom 3 kohta
KI-generiert
ECLI:FI:KHO:2021:20
Finnish Supreme Administrative Court ruled surplus solar power sales by HOAs are not taxable business activities.
kho-precedent_1999_31
Supreme Administrative Court ruled that power plant equipment is not a permanent building structure under transfer tax law.
kho-precedent_2001_45
Supreme Administrative Court allows VAT deduction for group members on property sale costs if properties were used in taxable business.
kho-precedent_1998_45
VAT refund claim dismissed as claimant failed to prove goods were exported for non-EU use.
ECLI:FI:KHO:2024:84
Tax authority's decision to form a forest partnership was dismissed as the registration was merely technical.

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Volltext

Puhelinlaitoksen omistama tele-, matkaviestin-, kaapelitelevisio- ja dataverkon käsittävä siirtoverkosto ei ollut varainsiirtoverolain 5 § :n 1 momentin 3 kohdassa tarkoitettu kiinteistön käyttöä pysyvästi palveleva rakennelma, eikä verkoston ostaneen yhtiön niin ollen tullut suorittaa kaupan perusteella varainsiirtoveroa.

Varainsiirtoverolaki 5 § 1 mom 3 kohta