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Oulun HAO 14.6.2007 07/0265/2 AI generated

Acquisition of a rented plot and subsequent purchase did not form a single first home purchase set under the Transfer of Wealth Act.

Case Number Oulun HAO 14.6.2007 07/0265/2
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
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Legislator summary

AI generated

The Administrative Court dismissed the claim that the construction and purchase of a house constituted a single first home purchase set. The taxpayers rented a plot in 2002, built a house, moved in, and later purchased the land from the municipality. The court held that the rental period and the distinct legal nature of the initial construction prevented the transaction from qualifying as a unified first home acquisition under the Transfer of Wealth Act.

Legislator headnote

AI generated

Varainsiirtoverolaki 11 § 1 ja 2 mom; The acquisition of a rented plot and the subsequent purchase of that same plot do not form a single first home purchase set if the initial construction and occupancy occurred before the purchase.

Keywords

AI generated
Transfer of Wealth Act first home purchase set rented plot acquisition subsequent land purchase municipal land sale tax exemption criteria administrative court ruling

Cited Legislation

AI generated
Varainsiirtoverolaki 11 § 1 ja 2 mom
Varainsiirtoverolaki 11 § 1 ja 2 mom
AI generated
kho-precedent_2013_124
Supreme Administrative Court allows transfer tax on land purchase due to ten-year gap from first home construction.
kho-precedent_2009_3
Court rejects first home tax exemption for land purchase when construction and land buy are separate acts.
admin_2015_hameenlinna__595
Inheritance tax exemption denied for coastal plots deemed non-agricultural due to prior sales and building rights.
kho-precedent_2017_162
Farming land sale taxed when adjacent beach plots sold previously, disqualifying tax exemption under Finnish Income Tax Act.
kko-precedent_1994_142
Supreme Court allows sale of jointly owned land despite 1955 cohabitation agreement binding only original owners.

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Full text

Oikeuskysymyksenä asiassa oli, muodostivatko rakennuksen ja kiinteistön hankinnat asiallisesti ja ajallisesti ensiasunnon hankintakokonaisuuden, kun verovelvolliset rakensivat kaupungilta vuokraamalleen tontille asuinrakennuksen, ryhtyivät käyttämään rakennusta omana vakituisena asuntonaan ja lunastivat vuokra-alueen omakseen.

A ja B olivat 26.3.2002 tehneet kaupungin kanssa sopimuksen tontin vuokraamisesta 31.12.2050 saakka. Sopimuksen mukaan vuokra-alueelle oli rakennettava uudisrakennus. Tontille rakennettiin talo, jonka A ja B ovat ottivat vakituisena asuntona käyttöön joulukuussa 2002. A ja B ostivat 15.2.2005 allekirjoitetulla kauppakirjalla kysymyksessä olevan tontin kaupungilta 22 214,40 euron kauppahinnalla.

Varainsiirtoverolaki 11 § 1 ja 2 mom

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