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Vaasan HAO 2.6.2000 00/0251/5 AI generated

Administrative court ruled transfer tax applies only to buildings, not leasehold rights, remanding case.

Case Number Vaasan HAO 2.6.2000 00/0251/5
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Finland remanded the case to the Tax Office after finding the tax authority's assessment of the transfer price incorrect. The tax office had rejected a refund request, arguing that without the landowner's consent, the leasehold right lacked separate value and the full price applied to the buildings. The court determined that a portion of the purchase price must be attributed to the leasehold right, which is not subject to transfer tax, thereby overturning the tax office's decision.

Legislator headnote

AI generated

VarainsiirtoveroL 5 § 1 mom; VarainsiirtoveroL 6 §: When a purchase price includes both a leasehold right and buildings, the transfer tax applies only to the portion attributable to the buildings, as the leasehold right itself is not a taxable transfer.

Keywords

AI generated
transfer tax liability leasehold right valuation purchase price allocation tax refund claim administrative court review

Cited Legislation

AI generated
VarainsiirtoveroL 5 § 1 mom
VarainsiirtoveroL 5 § 1 mom
VarainsiirtoveroL 6 §
Maakaari 14 luku 2 §
KHO 21.12.2000 T:3291
KHO 21.12.2000 T:3291 ei muutoksenhakulupaa
AI generated
kho-precedent_2010_57
Supreme Administrative Court allows transfer tax on non-transferable leasehold rights for garden plots when purchase price allocates to vegetation.
admin_2006_kuopio__195
Administrative court allows transfer tax refund when house and land purchase form a first home package.
admin_1988_oulu-county__563
Court holds that a leasehold transfer to a new company constitutes a transfer of leasehold rights requiring stamp duty.
admin_1989_central-finland-county__933
Court dismisses appeal regarding leasehold transfer to tenant as a taxable conveyance of land with buildings.
admin_1989_kuopio-county__9
Transfer of leasehold right with unfinished building triggers stamp duty if building is primary subject.

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Full text

Puolisot olivat 25.7.1997 päivätyllä kauppakirjalla ostaneet

vuokraoikeuden kaupungin omistamaan huvilatonttiin sekä

omistusoikeuden tontilla oleviin rakennuksiin 235.000

markan kauppahinnasta.

Verovirasto hylkäsi puolisoiden hakemuksen heidän koko

kauppahinnasta maksamansa varainsiirtoveron palauttamisesta.

Verovirasto katsoi, että ilman kiinteistön omistajan

suostumusta siirtokelvottomalla vuokrasopimuksella ei ole

erillistä vaihdanta-arvoa, minkä vuoksi maksetun kauppahinnan

on katsottava kohdistuvan kokonaisuudessaan määräalalla

sijaitseviin rakennuksiin ja rakennelmiin, jolloin varainsiirtoveroa

on tullut suorittaa koko kauppahinnasta.

Hallinto-oikeus katsoi, että osan kyseisestä kauppahinnasta

on katsottava kohdistuvan vuokraoikeuteen, josta ei ole

suoritettava varainsiirtoveroa. Hallinto-oikeus kumosi veroviraston

päätöksen ja palautti asian verovirastolle

uudelleen käsiteltäväksi.

VarainsiirtoveroL 5 § 1 mom

VarainsiirtoveroL 6 §

Maakaari 14 luku 2 §

KHO 21.12.2000 T:3291 ei muutoksenhakulupaa