{"id":809736,"date":"2026-05-01T19:44:15","date_gmt":"2026-05-01T17:44:15","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/kho-9-11-2017-5778-hittegods\/"},"modified":"2026-05-01T19:44:15","modified_gmt":"2026-05-01T17:44:15","slug":"kho-9-11-2017-5778-hittegods","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/kho-9-11-2017-5778-hittegods\/","title":{"rendered":"KHO 9.11.2017\/5778 &#8212; Hittegods"},"content":{"rendered":"<div class=\"kji-decision\">\n<div class=\"kji-full-text\">\n<p>Hittegodsbyr\u00e5 A Ab:s verksamhet omfattade s\u00e5dana inl\u00e4mningsfynd som avses i 5 \u00a7 1 momentet i hittegodslagen. \u00c4rendet g\u00e4llde hurudana kostnadsers\u00e4ttningar en hittegodsbyr\u00e5 f\u00e5r ta ut av \u00e4gare av s\u00e5dana hittegods.<\/p>\n<p>Regionf\u00f6rvaltningsverket hade uppmanat A Ab att \u00e4ndra sin ers\u00e4ttningspraxis till den del bolaget av \u00e4gare till hittegods tagit ut ett j\u00e4mnt belopp i leveransavgift f\u00f6r leverering av hittegodset och en skild anm\u00e4lningsavgift g\u00e4llande upphittande av hittegodset samt lagt till 24 % merv\u00e4rdesskatt till den allm\u00e4nna f\u00f6rvaringsavgiften som tagits ut. Regionf\u00f6rvaltningsverket hade f\u00f6renat sitt beslut med vite.<\/p>\n<p>F\u00f6rvaltningsdomstolen f\u00f6rkastade bolagets besv\u00e4r \u00f6ver regionf\u00f6rvaltningsverkets beslut p\u00e5 den grund att en hittegodsbyr\u00e5 inte f\u00e5r ta ut s\u00e5dana avgifter som inte omn\u00e4mns i hittegodslagen och -f\u00f6rordningen. Ers\u00e4ttningskostnader som avses i 10 \u00a7 i hittegodslagen kan inte tas ut f\u00f6r inl\u00e4mningsfynd, eftersom ers\u00e4ttningsbest\u00e4mmelsen i n\u00e4mnda paragraf inte till\u00e4mpas p\u00e5 inl\u00e4mningsfynd. Ers\u00e4ttning f\u00f6r kostnader f\u00f6r s\u00e4rskild transport, v\u00e4rdering, v\u00e5rd och f\u00f6rvaring av hittegodset som avses i 11 \u00a7 i hittegodslagen kan tas ut endast om det kan p\u00e5visas att det uppkommit s\u00e4rskilda kostnader uttryckligen i samband med det ifr\u00e5gavarande hittegodset. Till det h\u00f6gsta beloppet f\u00f6r allm\u00e4nna kostnader f\u00f6r godsets f\u00f6rvaring, som enligt 8 \u00a7 i hittegodsf\u00f6rordningen \u00e4r 5 procent av v\u00e4rdet, dock h\u00f6gst 17 euro, tillf\u00f6rs inte eventuell merv\u00e4rdesskatt.<\/p>\n<p>H\u00f6gsta f\u00f6rvaltningsdomstolen avslog A Ab:s besv\u00e4r \u00f6ver f\u00f6rvaltningsdomstolens beslut och fastst\u00e4llde f\u00f6rvaltningsdomstolens beslut.<\/p>\n<p>Hittegodslagen 5 \u00a7 1 mom. 10 \u00a7 1 och 2 mom., 11 \u00a7 1 mom. 23 \u00a7, 25 \u00a7 1 mom. och 25 a \u00a7 2 och 3 mom.<\/p>\n<h3>Hittegodsf\u00f6rordningen 8 \u00a7<\/h3>\n<p>\u00c4rendet har avgjorts av justitier\u00e5den Irma Telivuo, Leena \u00c4\u00e4ril\u00e4, Mikko Pikkuj\u00e4ms\u00e4, Vesa-Pekka Nuotio och Antti Pakkala. F\u00f6redragande Anna Heikkil\u00e4.<\/p>\n<p>L\u00f6yt\u00f6tavaratoimisto A Oy:n toiminta kohdistui l\u00f6yt\u00f6tavaralain 5 \u00a7:n 1 momentissa tarkoitettuihin laitosl\u00f6yt\u00f6ihin. Asiassa oli kyse siit\u00e4, millaisia korvauksia l\u00f6yt\u00f6tavaratoimisto saa peri\u00e4 t\u00e4llaisten l\u00f6yt\u00f6tavaroiden omistajilta.<\/p>\n<p>Hallinto-oikeus katsoi yhti\u00f6n aluehallintoviraston p\u00e4\u00e4t\u00f6st\u00e4 koskevan valituksen hyl\u00e4ten, ettei l\u00f6yt\u00f6tavaratoimisto saa peri\u00e4 l\u00f6yt\u00f6tavaralaissa ja -asetuksessa mainitsemattomia maksuja. Laitosl\u00f6yd\u00f6st\u00e4 ei voida peri\u00e4 l\u00f6yt\u00f6tavaralain 10 \u00a7:ss\u00e4 mainittuja l\u00f6yd\u00f6st\u00e4 aiheutuneiden kulujen korvausta, koska pyk\u00e4l\u00e4n kulukorvauss\u00e4\u00e4nn\u00f6st\u00e4 ei sovelleta laitosl\u00f6yt\u00f6ihin. L\u00f6yt\u00f6tavaralain 11 \u00a7:ss\u00e4 tarkoitettuja erityisest\u00e4 kuljetuksesta, arvioinnista, hoidosta ja s\u00e4ilytyksest\u00e4 aiheutuneita kustannuksia voidaan peri\u00e4 vain, jos juuri kyseisen l\u00f6yt\u00f6tavaran osalta voidaan osoittaa erityisi\u00e4 kustannuksia aiheutuneen. Yleisten s\u00e4ilytyskustannusten asetuksessa s\u00e4\u00e4dettyyn enimm\u00e4ism\u00e4\u00e4r\u00e4\u00e4n, joka on viisi prosenttia esineen k\u00e4yv\u00e4st\u00e4 arvosta ja korkeintaan 17 euroa, ei ole lis\u00e4tt\u00e4v\u00e4 mahdollista arvonlis\u00e4veroa.<\/p>\n<p>Korkein hallinto-oikeus hylk\u00e4si A Oy:n hallinto-oikeuden p\u00e4\u00e4t\u00f6ksest\u00e4 tekem\u00e4n valituksen ja pysytti hallinto-oikeuden p\u00e4\u00e4t\u00f6ksen voimassa.<\/p>\n<p>L\u00f6yt\u00f6tavaralaki 5 \u00a7 1 momentti, 10 \u00a7 1 ja 2 momentti, 11 \u00a7 1 momentti, 23 \u00a7, 25 \u00a7 1 momentti ja 25 a \u00a7 2 ja 3 momentti<\/p>\n<h3>L\u00f6yt\u00f6tavara-asetus 8 \u00a7<\/h3>\n<p>Asian ovat ratkaisseet oikeusneuvokset Irma Telivuo, Leena \u00c4\u00e4ril\u00e4, Mikko Pikkuj\u00e4ms\u00e4, Vesa-Pekka Nuotio ja Antti Pekkala. Asian esittelij\u00e4 Anna Heikkil\u00e4.<\/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\/2017\/5778\" 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>Hittegodsbyr\u00e5 A Ab:s verksamhet omfattade s\u00e5dana inl\u00e4mningsfynd som avses i 5 \u00a7 1 momentet i hittegodslagen. \u00c4rendet g\u00e4llde hurudana kostnadsers\u00e4ttningar en hittegodsbyr\u00e5 f\u00e5r ta ut av \u00e4gare av s\u00e5dana hittegods. Regionf\u00f6rvaltningsverket hade uppmanat A Ab att \u00e4ndra sin ers\u00e4ttningspraxis till den del bolaget av \u00e4gare till hittegods tagit ut ett j\u00e4mnt belopp i leveransavgift f\u00f6r&#8230;<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_crdt_document":""},"kji_country":[7740],"kji_court":[28668],"kji_chamber":[31727],"kji_year":[52833],"kji_subject":[7646],"kji_keyword":[54361,54363,24316],"kji_language":[7746],"class_list":["post-809736","kji_decision","type-kji_decision","status-publish","hentry","kji_country-finlande","kji_court-cour-supreme-administrative-de-finlande","kji_chamber-sommaires","kji_year-52833","kji_subject-divers","kji_keyword-hittegods","kji_keyword-hittegodsbyra","kji_keyword-sadana","kji_language-multilingue"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>KHO 9.11.2017\/5778 - Hittegods - 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-9-11-2017-5778-hittegods\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"KHO 9.11.2017\/5778 - Hittegods\" \/>\n<meta property=\"og:description\" content=\"Hittegodsbyr\u00e5 A Ab:s verksamhet omfattade s\u00e5dana inl\u00e4mningsfynd som avses i 5 \u00a7 1 momentet i hittegodslagen. \u00c4rendet g\u00e4llde hurudana kostnadsers\u00e4ttningar en hittegodsbyr\u00e5 f\u00e5r ta ut av \u00e4gare av s\u00e5dana hittegods. 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