Legislator Giurisprudenza & Legislazione
KKO 1771/2020 Generato dall'IA

Supreme Court dismissed VAT claims in competition damage case where city's demands relied on VAT-included contract prices.

Numero d'incarto KKO 1771/2020
Autorità giudiziaria
Giurisdizione Finlandia (FI)
Data della decisione
Esito del giudizio Respinto (Dismissed)

Sintesi Legislator

Generato dall'IA

The Supreme Court dismissed the city's claim for competition damages and litigation costs based on value-added tax included in contract prices. The city argued that its losses stemmed from the VAT component of the disputed contract amounts, while the opposing party contested the recoverability of such indirect costs. The court ruled that damages must be calculated based on the actual economic loss, excluding the VAT portion embedded in the contract prices.

Regesto Legislator

Generato dall'IA

Competition Act; Act on Value-Added Tax: In competition damage claims, the claimant cannot recover damages or litigation costs based on value-added tax included in the contract prices used as the basis for the claim.

Parole chiave

Generato dall'IA
competition damage claim value-added tax exclusion contract price basis litigation cost recovery indirect cost calculation valore venale compensazione dei crediti causa di carattere pecuniario

Disposizioni normative citate

Generato dall'IA
Competition Act
Act on Value-Added Tax

Giurisprudenza citata

Generato dall'IA
Generato dall'IA

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Testo completo

Kilpailuoikeudellista vahingonkorvausta koskevassa asiassa kysymys siitä, oliko kaupungille aiheutunut korvattavaa vahinkoa ja korvattavia oikeudenkäyntikuluja niiltä osin kuin kaupungin vaatimukset perustuivat sen maksamiin urakkahintoihin ja oikeudenkäyntikuluihin sisältyneeseen arvonlisäveroon. Ks. KKO:2019:57