Supreme Court dismissed VAT claims in competition damage case where city's demands relied on VAT-included contract prices.
Sintesi Legislator
Generato dall'IAThe 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'IACompetition 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'IADisposizioni normative citate
Generato dall'IAGiurisprudenza citata
Generato dall'IADecisioni correlate
Generato dall'IATesto 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