{"id":792176,"date":"2026-05-01T00:57:06","date_gmt":"2026-04-30T22:57:06","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/kho-19-4-2018-1840-mervardesskatt\/"},"modified":"2026-05-01T00:57:06","modified_gmt":"2026-04-30T22:57:06","slug":"kho-19-4-2018-1840-mervardesskatt","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/kho-19-4-2018-1840-mervardesskatt\/","title":{"rendered":"KHO 19.4.2018\/1840 — Merv\u00e4rdesskatt"},"content":{"rendered":"
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Vid utr\u00e4kningen av den skatt som skulle debiteras f\u00f6r A Ab:s obeskattade f\u00f6rs\u00e4ljning skulle beloppen p\u00e5 de vederlag som A Ab tagit i betalning f\u00f6r f\u00f6rs\u00e4ljningen i enlighet med unionens domstols dom i de f\u00f6renade m\u00e5len C-249\/12 och C-250\/12, Tulic\u0103 och Plavo\u015fin, anses innefatta \u00e4ven merv\u00e4rdesskattens andel. Finlands nationella lagstiftning inneh\u00e5ller inte best\u00e4mmelser enligt vilka A Ab skulle ha haft r\u00e4tt att i efterskott av k\u00f6paren driva in merv\u00e4rdesskatt vilken inte debiterats d\u00e5 den skulle, p\u00e5 ett s\u00e4tt som inneb\u00e4r betalningsskyldighet f\u00f6r k\u00f6paren. Det var d\u00e4rf\u00f6r inte av betydelse att den i \u00e4rendet aktuella fr\u00e5gan enligt sagda dom av EU-domstolen ska bed\u00f6mas annorlunda ifall k\u00f6paren enligt nationell r\u00e4tt har m\u00f6jlighet att till det avtalade f\u00f6rs\u00e4ljningspriset l\u00e4gga ett belopp som motsvarar den p\u00e5 transaktionen till\u00e4mpliga skatten samt att driva in sagda belopp av k\u00f6paren.<\/p>\n

Debitering av merv\u00e4rdesskatt f\u00f6r r\u00e4kenskapsperioden 1.1 — 31.12.2011 g\u00e4llande m\u00e5naden 9\/2011.<\/p>\n

Merv\u00e4rdesskattelagen 1 \u00a7 1 mom. 1 punkten, 73 \u00a7 1 mom. och 84 \u00a7<\/p>\n

R\u00e5dets direktiv 2006\/112\/EG om ett gemensamt system f\u00f6r merv\u00e4rdesskatt artikel 73, 78.1 a och 79.1 c<\/p>\n

Europeiska unionens domstols dom i de f\u00f6renade m\u00e5len C 249\/12 och C 250\/12, Tulic\u0103 ja Plavo\u015fin<\/h3>\n

\u00c4rendet har avgjorts av justitier\u00e5den Irma Telivuo, Leena \u00c4\u00e4ril\u00e4, Vesa-Pekka Nuotio, Antti Pekkala och Leena Romppainen. F\u00f6redragande Marita Eeva.<\/p>\n

A Oy:n verottamatta j\u00e4\u00e4neest\u00e4 myynnist\u00e4 maksuunpantavaa veroa laskettaessa A Oy:n myynnist\u00e4 veloittamien vastikkeiden m\u00e4\u00e4r\u00e4n oli unionin tuomioistuimen yhdistetyiss\u00e4 asioissa C-249\/12 ja C-250\/12, Tulic\u0103 ja Plavo\u015fin, antaman tuomion perusteella katsottava sis\u00e4lt\u00e4v\u00e4n my\u00f6s arvonlis\u00e4veron osuuden. Koska Suomen kansalliseen lains\u00e4\u00e4d\u00e4nt\u00f6\u00f6n ei sis\u00e4lly s\u00e4\u00e4nn\u00f6ksi\u00e4, joiden mukaan A Oy:ll\u00e4 olisi ollut oikeus j\u00e4lkik\u00e4teen peri\u00e4 ostajalta aikanaan veloittamatta j\u00e4\u00e4nyt arvonlis\u00e4vero siten, ett\u00e4 ostajalla olisi ollut velvollisuus se maksaa, asiassa ei ollut merkityst\u00e4 sill\u00e4, ett\u00e4 mainitun unionin tuomioistuimen tuomion mukaan asiaa on arvioitava toisin, jos myyj\u00e4ll\u00e4 on kansallisen oikeuden mukaan mahdollisuus lis\u00e4t\u00e4 sovittuun myyntihintaan m\u00e4\u00e4r\u00e4, joka vastaa liiketoimeen sovellettavaa veroa, ja peri\u00e4 mainittu m\u00e4\u00e4r\u00e4 ostajalta.<\/p>\n

Arvonlis\u00e4veron maksuunpano tilikauden 1.1. — 31.12.2011 kohdekaudelta 9\/2011.<\/p>\n

Arvonlis\u00e4verolaki 1 \u00a7 1 momentti 1 kohta, 73 \u00a7 1 momentti ja 84 \u00a7<\/h3>\n

Neuvoston direktiivi yhteisest\u00e4 arvonlis\u00e4veroj\u00e4rjestelm\u00e4st\u00e4 2006\/112\/EY 73 artikla, 78 artikla ensimm\u00e4inen kohta a alakohta ja 79 artikla ensimm\u00e4inen kohta c alakohta<\/p>\n

Unionin tuomioistuimen tuomio yhdistetyiss\u00e4 asioissa C 249\/12 ja C 250\/12, Tulic\u0103 ja Plavo\u015fin<\/h3>\n

Asian ovat ratkaisseet oikeusneuvokset Irma Telivuo, Leena \u00c4\u00e4ril\u00e4, Vesa-Pekka Nuotio, Antti Pekkala ja Leena Romppainen. Asian esittelij\u00e4 Marita Eeva.<\/p>\n<\/div>\n

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Sources officielles :<\/strong> consulter la page source<\/a><\/p>\n

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":"

Vid utr\u00e4kningen av den skatt som skulle debiteras f\u00f6r A Ab:s obeskattade f\u00f6rs\u00e4ljning skulle beloppen p\u00e5 de vederlag som A Ab tagit i betalning f\u00f6r f\u00f6rs\u00e4ljningen i enlighet med unionens domstols dom i de f\u00f6renade m\u00e5len C-249\/12 och C-250\/12, Tulic\u0103 och Plavo\u015fin, anses innefatta \u00e4ven merv\u00e4rdesskattens andel. Finlands nationella lagstiftning inneh\u00e5ller inte best\u00e4mmelser enligt vilka…<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_crdt_document":""},"kji_country":[7740],"kji_court":[28668],"kji_chamber":[31727],"kji_year":[47917],"kji_subject":[7612],"kji_keyword":[50514,11076,50513,19987,9004],"kji_language":[7746],"class_list":["post-792176","kji_decision","type-kji_decision","status-publish","hentry","kji_country-finlande","kji_court-cour-supreme-administrative-de-finlande","kji_chamber-sommaires","kji_year-47917","kji_subject-fiscal","kji_keyword-driva","kji_keyword-enligt","kji_keyword-koparen","kji_keyword-mervardesskatt","kji_keyword-skulle","kji_language-multilingue"],"yoast_head":"\nKHO 19.4.2018\/1840 - 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-19-4-2018-1840-mervardesskatt\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"KHO 19.4.2018\/1840 - Merv\u00e4rdesskatt\" \/>\n<meta property=\"og:description\" content=\"Vid utr\u00e4kningen av den skatt som skulle debiteras f\u00f6r A Ab:s obeskattade f\u00f6rs\u00e4ljning skulle beloppen p\u00e5 de vederlag som A Ab tagit i betalning f\u00f6r f\u00f6rs\u00e4ljningen i enlighet med unionens domstols dom i de f\u00f6renade m\u00e5len C-249\/12 och C-250\/12, Tulic\u0103 och Plavo\u015fin, anses innefatta \u00e4ven merv\u00e4rdesskattens andel. 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