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KHO:2001:4 Generato dall'IA

Supreme Administrative Court ruled VAT not due on stock exchange trading fees and transfer services.

Numero d'incarto KHO:2001:4
Autorità giudiziaria
Giurisdizione Finlandia (FI)
Data della decisione
Esito del giudizio Accolto (Allowed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Supreme Administrative Court determined that the VAT group was not liable for value-added tax on payments received from stock exchange intermediaries regarding public trading of securities. The court found that these specific services did not constitute taxable supplies under the relevant VAT Act provisions and the Sixth VAT Directive. Consequently, the court allowed the group's position that no VAT was due on these particular income streams.

Regesto Legislator

Generato dall'IA

Arvonlisäverolaki 41 §, 42 §:n 1 mom. 6 kohta ja 3 mom.; Euroopan yhteisöjen neuvoston kuudes arvonlisäverodirektiivi (77/388/ETY) 13 artikla B kohta d alakohta 5 alakohta: Value-added tax is not due on payments received by a VAT group from stock exchange intermediaries for the public trading of securities or for the settlement of stock transactions and other transfers.

Parole chiave

Generato dall'IA
value-added tax liability stock exchange intermediaries VAT group exemption public trading of securities settlement services VAT Sixth VAT Directive taxable supply definition divieto di finanziamento monetario

Disposizioni normative citate

Generato dall'IA
Arvonlisäverolaki 41 §, 42 §:n 1 mom. 6 kohta ja 3 mom.
Arvonlisäverolaki 41 §, 42 §:n 1 mom. 6 kohta ja 3 mom.
Euroopan yhteisöjen neuvoston kuudes arvonlisäverodirektiivi (77/388/ETY) 13 artikla B kohta d alakohta 5 alakohta
Euroopan yhteisöjen neuvoston kuudes arvonlisäverodirektiivi (77/388/ETY) 13 artikla B kohta d alakohta 5 alakohta

Giurisprudenza citata

Generato dall'IA
C-2/95 (Sparekassernes Datacenter)
Euroopan yhteisöjen tuomioistuimen tuomio asiassa C-2/95 (Sparekassernes Datacenter)
Generato dall'IA
admin_2009_kuopio__597
Administrative Court ruled transfer tax must be calculated on total consideration for all securities transferred together, not per series.
kho-precedent_1998_85
VAT exempted on loan establishment fees and handling charges as consideration for financial service.
kho-precedent_2009_84
Supreme Administrative Court dismissed VAT refund claim for school union's property management services as non-business activity.
ECLI:FI:KHO:2019:94
Court dismisses VAT exemption claim for pension company's property leasing and management services within a tax group.
kho-precedent_2000_64
Supreme Administrative Court allows transfer tax exemption for stock trades on Stockholm Stock Exchange under specific conditions.

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Testo completo

Verovelvollisuusryhmän ei ollut suoritettava arvonlisäveroa pörssissä tapahtuvan arvopapereiden julkisen kaupankäynnin perusteella arvopaperinvälittäjiltä perimistään maksuista eikä arvopaperikauppojen ja muiden luovutusten selvitystoiminnasta perimistään maksuista. Ennakkoratkaisu ajalle 1.11.1999-31.12.2000.

Arvonlisäverolaki 41 §, 42 §:n 1 mom. 6 kohta ja 3 mom.

Euroopan yhteisöjen neuvoston kuudes arvonlisäverodirektiivi (77/388/ETY) 13 artikla B kohta d alakohta 5 alakohta

Euroopan yhteisöjen tuomioistuimen tuomio asiassa C-2/95 (Sparekassernes Datacenter)