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KHO:1999:35 Generato dall'IA

Court dismissed VAT deduction for project management costs as no business activity was performed under VAT Act.

Numero d'incarto KHO:1999:35
Autorità giudiziaria
Giurisdizione Finlandia (FI)
Data della decisione
Esito del giudizio Respinto (Dismissed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Supreme Administrative Court dismissed the company's claim to deduct VAT on costs related to project management and coordination. The court found that these activities did not constitute business operations under the VAT Act, rendering the associated expenses non-deductible. Consequently, the company was barred from reducing the VAT included in purchases made for these projects.

Regesto Legislator

Generato dall'IA

Arvonlisäverolaki 1 § 1 mom 1 kohta; Arvonlisäverolaki 102 § 1 ja 2 mom: Costs incurred for project management and coordination do not qualify as business operations under the VAT Act, thereby precluding the deduction of associated VAT.

Parole chiave

Generato dall'IA
VAT deduction business activity project management coordination costs VAT Act non-deductible expenses administrative court finanziamento di progetti

Disposizioni normative citate

Generato dall'IA
Arvonlisäverolaki 1 § 1 mom 1 kohta
Arvonlisäverolaki 1 § 1 mom 1 kohta
Arvonlisäverolaki 102 § 1 ja 2 mom
Arvonlisäverolaki 102 § 1 ja 2 mom
Generato dall'IA
admin_1997_uusimaa-county__212
VAT deduction for planning services not allowed when plans remain unused and not resold or used.
admin_1987_uusimaa-county__199
Investment tax credit must be added to income and deducted from assessed tax for discretionary tax review.
kho-precedent_2011_106
Supreme Court dismissed VAT deduction claim for cooperative sewerage construction as non-business activity.
admin_1995_uusimaa-county__627
Court holds that a federation's shared financial services constitute taxable business activity requiring VAT.
kho-precedent_1998_12
Supreme Administrative Court allowed tax deduction for share loss by permitting application of income tax law section 56.

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Testo completo

Yhtiö ei kehitysprojektien hallinnoinnin ja koordinoinnin osalta harjoittanut arvonlisäverolain 1 §:ssä tarkoitettua liiketoimintaa. Projektien hallinnoinnista ja koordinoinnista aiheutuvat kustannukset eivät näin ollen olleet yhtiön verollisesta liiketoiminnasta aiheutuvia kustannuksia eivätkä projekteja varten tapahtuvat hankinnat vähennyskelpoisia sellaisina yhtiön verollista liiketoimintaa varten tapahtuvina hankintoina, joita tarkoitetaan arvonlisäverolain 102 §:ssä. Tämän vuoksi yhtiö ei saanut vähentää projekteja varten tekemiinsä hankintoihin sisältyvää arvonlisäveroa. Ennakkoratkaisu ajaksi 1.1.1997-31.12.1998. Äänestys 4-1.

Arvonlisäverolaki 1 § 1 mom 1 kohta

Arvonlisäverolaki 102 § 1 ja 2 mom