{"id":772378,"date":"2026-04-30T05:26:04","date_gmt":"2026-04-30T03:26:04","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/kho-15-2-2019-546-mervardesskatt\/"},"modified":"2026-04-30T05:26:04","modified_gmt":"2026-04-30T03:26:04","slug":"kho-15-2-2019-546-mervardesskatt","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/kho-15-2-2019-546-mervardesskatt\/","title":{"rendered":"KHO 15.2.2019\/546 &#8212; Merv\u00e4rdesskatt"},"content":{"rendered":"<div class=\"kji-decision\">\n<div class=\"kji-full-text\">\n<p>Ans\u00f6kan om f\u00f6rhandsavg\u00f6rande hade gjorts av en sj\u00e4lvst\u00e4ndig offentligr\u00e4ttslig stiftelse som skulle anses vara en allm\u00e4nnyttig stiftelse vars verksamhet grundade sig p\u00e5 lag. Stiftelsen idkade utst\u00e4llnings- och konstmuseiverksamhet samt sk\u00f6tte sina lagstadgade uppgifter. Verksamheten drevs i huvudsak med statsmedel. Med int\u00e4kterna fr\u00e5n musei- och utst\u00e4llningsverksamheten t\u00e4cktes cirka 27 procent av verksamhetens utgifter. Fr\u00e5gan g\u00e4llde om stiftelsen hade r\u00e4tt att ans\u00f6ka om att bli merv\u00e4rdesskattskyldig f\u00f6r sin musei- och utst\u00e4llningsverksamhet.<\/p>\n<p>P\u00e5 grundval av en helhetsbed\u00f6mning skulle stiftelsen inte anses idka aff\u00e4rsverksamhet p\u00e5 det s\u00e4tt som avses i 1 \u00a7 i merv\u00e4rdesskattelagen. Eftersom det i r\u00e5dets direktiv 2006\/112\/EG om ett gemensamt system f\u00f6r merv\u00e4rdesskatt inte ingick stadganden om ett allm\u00e4nnyttigt samfunds r\u00e4tt att frivilligt ans\u00f6ka om att bli skattskyldig f\u00f6r sin r\u00f6relsem\u00e4ssiga verksamhet, och fr\u00e5gan d\u00e4rf\u00f6r g\u00e4llde enbart det nationellt till\u00e4mpliga systemet, hade det i direktivet anv\u00e4nda begreppet f\u00f6r aff\u00e4rsverksamhet ingen inverkan p\u00e5 tolkningen av \u00e4rendet. P\u00e5 dessa grunder hade stiftelsen inte haft r\u00e4tt att ans\u00f6ka om att bli skattskyldig f\u00f6r sin musei- och utst\u00e4llningsverksamhet.<\/p>\n<p>Centralskatten\u00e4mndens beslut f\u00f6r tiden 3.11.2017 &#8212; 31.12.2018.<\/p>\n<p>Merv\u00e4rdesskattelagen 1 \u00a7 1 mom. 1 punkten, 2 \u00a7 1 mom., 4 \u00a7 och 12 \u00a7<\/p>\n<p>\u00c4rendet har avgjorts av justitier\u00e5den Irma Telivuo, Leena \u00c4\u00e4ril\u00e4, Janne Aer, Vesa-Pekka Nuotio och Antti Pekkala. F\u00f6redragande Marita Eeva.<\/p>\n<p>Ennakkoratkaisun hakija oli yleishy\u00f6dyllisen\u00e4 yhteis\u00f6n\u00e4 pidett\u00e4v\u00e4 itsen\u00e4inen julkisoikeudellinen s\u00e4\u00e4ti\u00f6, jonka toiminta perustui lakiin. S\u00e4\u00e4ti\u00f6 harjoitti n\u00e4yttely- ja taidemuseotoimintaa sek\u00e4 huolehti sille laissa s\u00e4\u00e4detyist\u00e4 teht\u00e4vist\u00e4. Toimintaa harjoitettiin p\u00e4\u00e4asiassa valtion varoin. S\u00e4\u00e4ti\u00f6n museo- ja n\u00e4yttelytoiminnan tuotoilla katettiin noin 27 prosenttia mainitun toiminnan kuluista. Asiassa oli kysymys siit\u00e4, oliko s\u00e4\u00e4ti\u00f6ll\u00e4 oikeus hakeutua arvonlis\u00e4verovelvolliseksi museo- ja n\u00e4yttelytoiminnastaan.<\/p>\n<p>Kokonaisarvioinnin perusteella s\u00e4\u00e4ti\u00f6n ei ollut katsottava harjoittavan toimintaansa arvonlis\u00e4verolain 1 \u00a7:ss\u00e4 tarkoitetulla tavalla liiketoiminnan muodossa. Koska yhteisest\u00e4 arvonlis\u00e4veroj\u00e4rjestelm\u00e4st\u00e4 annetussa neuvoston direktiiviss\u00e4 2006\/112\/EY ei ollut s\u00e4\u00e4nn\u00f6ksi\u00e4 yleishy\u00f6dyllisen yhteis\u00f6n oikeudesta hakeutua vapaaehtoisesti verovelvolliseksi liiketoiminnastaan ja kysymyksess\u00e4 oli siten vain kansallisesti noudatettava j\u00e4rjestelm\u00e4, mainitun direktiivin liiketoimintak\u00e4sitteell\u00e4 ei ollut tulkintavaikutusta asiassa. N\u00e4in ollen s\u00e4\u00e4ti\u00f6ll\u00e4 ei ollut oikeutta hakeutua verovelvolliseksi museo- ja n\u00e4yttelytoiminnastaan.<\/p>\n<p>Keskusverolautakunnan ennakkoratkaisu ajalle 3.11.2017 &#8212; 31.12.2018.<\/p>\n<h3>Arvonlis\u00e4verolaki 1 \u00a7 1 momentti 1 kohta, 2 \u00a7 1 momentti, 4 \u00a7 ja 12 \u00a7<\/h3>\n<p>Asian ovat ratkaisseet oikeusneuvokset Irma Telivuo, Leena \u00c4\u00e4ril\u00e4, Janne Aer, Vesa-Pekka Nuotio ja Antti Pekkala. Asian esittelij\u00e4 Marita Eeva.<\/p>\n<\/div>\n<hr class=\"kji-sep\" \/>\n<p class=\"kji-source-links\"><strong>Sources officielles :<\/strong> <a class=\"kji-source-link\" href=\"https:\/\/www.finlex.fi\/en\/case-law\/supreme-administrative-court\/decision-summary\/2019\/546\" target=\"_blank\" rel=\"noopener noreferrer\">consulter la page source<\/a><\/p>\n<p class=\"kji-license-note\"><em>Finlex open data, CC BY 4.0. Documentation open data verifiee le 2026-04-12 ; les endpoints judgment documentes renvoient 404 pour les types case-law exposes par le frontend, fallback actuel sur les pages publiques data.finlex.fi.<\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Ans\u00f6kan om f\u00f6rhandsavg\u00f6rande hade gjorts av en sj\u00e4lvst\u00e4ndig offentligr\u00e4ttslig stiftelse som skulle anses vara en allm\u00e4nnyttig stiftelse vars verksamhet grundade sig p\u00e5 lag. Stiftelsen idkade utst\u00e4llnings- och konstmuseiverksamhet samt sk\u00f6tte sina lagstadgade uppgifter. Verksamheten drevs i huvudsak med statsmedel. Med int\u00e4kterna fr\u00e5n musei- och utst\u00e4llningsverksamheten t\u00e4cktes cirka 27 procent av verksamhetens utgifter. Fr\u00e5gan g\u00e4llde om&#8230;<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_crdt_document":""},"kji_country":[7740],"kji_court":[28668],"kji_chamber":[31727],"kji_year":[45029],"kji_subject":[7646],"kji_keyword":[47586,23044,36098],"kji_language":[7746],"class_list":["post-772378","kji_decision","type-kji_decision","status-publish","hentry","kji_country-finlande","kji_court-cour-supreme-administrative-de-finlande","kji_chamber-sommaires","kji_year-45029","kji_subject-divers","kji_keyword-musei","kji_keyword-stiftelse","kji_keyword-stiftelsen","kji_language-multilingue"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.5 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>KHO 15.2.2019\/546 - Merv\u00e4rdesskatt - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/kho-15-2-2019-546-mervardesskatt\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"KHO 15.2.2019\/546 - Merv\u00e4rdesskatt\" \/>\n<meta property=\"og:description\" content=\"Ans\u00f6kan om f\u00f6rhandsavg\u00f6rande hade gjorts av en sj\u00e4lvst\u00e4ndig offentligr\u00e4ttslig stiftelse som skulle anses vara en allm\u00e4nnyttig stiftelse vars verksamhet grundade sig p\u00e5 lag. 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