{"id":678483,"date":"2026-04-25T06:30:21","date_gmt":"2026-04-25T04:30:21","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/kho-26-10-2021-h3724-fastighetsskatt\/"},"modified":"2026-04-25T06:30:21","modified_gmt":"2026-04-25T04:30:21","slug":"kho-26-10-2021-h3724-fastighetsskatt","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/kho-26-10-2021-h3724-fastighetsskatt\/","title":{"rendered":"KHO 26.10.2021\/H3724 – Fastighetsskatt"},"content":{"rendered":"
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En bowlinghall bestod av bowlingbanor, omkl\u00e4dningsrum, tekniska utrymmen i anslutning till dessa och ett kaf\u00e9utrymme. Med beaktande av den utredning som l\u00e4mnats om bowlinghallens anv\u00e4ndningssyfte och konstruktion, skulle bowlinghallen n\u00e4r \u00e5ldersavdragsprocenten f\u00f6r fastighetsskatten fastst\u00e4lldes anses vara en f\u00f6r butiks-, lager-, fabriks-, verkstads-, ekonomi- och med dem j\u00e4mf\u00f6rlig byggnad enligt 30 \u00a7 1 mom. 2 punkten i lagen om v\u00e4rdering av tillg\u00e5ngar vid beskattningen. P\u00e5 bowlinghallen skulle ett \u00e5ldersavdrag om fyra procent till\u00e4mpas.<\/p>\n

Fastighetsbeskattning f\u00f6r \u00e5ren 2015 – 2018.<\/p>\n

Fastighetsskattelagen 15 \u00a7<\/h3>\n

Lagen om v\u00e4rdering av tillg\u00e5ngar vid beskattningen 30 \u00a7 1 mom. 1 och 2 punkten<\/p>\n

Se \u00e4ven HFD 2021:79 och HFD 24.4.2018 liggarnummer 1941 (kort referat)<\/p>\n

\u00c4rendet har avgjorts av justitier\u00e5den Leena \u00c4\u00e4ril\u00e4, Vesa-Pekka Nuotio, Anne Nenonen, Joni Heliskoski och Tero Leskinen. F\u00f6redragande Anna Ahlberg.<\/p>\n

Keilahalli muodostui keilaradoista, pukuhuoneista, niit\u00e4 palvelevista teknisist\u00e4 tiloista ja kahvilatilasta. Kun otettiin huomioon keilahallin k\u00e4ytt\u00f6tarkoituksesta ja rakenteesta saatu selvitys, keilahallia oli kiinteist\u00f6veron ik\u00e4alennusprosenttia m\u00e4\u00e4ritelt\u00e4ess\u00e4 pidett\u00e4v\u00e4 arvostamislain 30 \u00a7:n 1 momentin 2 kohdan mukaisena myym\u00e4l\u00e4-, varasto-, tehdas-, ty\u00f6paja- ja talousrakennukseen verrattavana rakennuksena. Keilahalliin oli sovellettava nelj\u00e4n prosentin suuruista ik\u00e4alennusta.<\/p>\n

Kiinteist\u00f6verotus vuosilta 2015 – 2018.<\/p>\n

Kiinteist\u00f6verolaki 15 \u00a7<\/h3>\n

Laki varojen arvostamisesta verotuksessa 30 \u00a7 1 momentti 1 ja 2 kohta<\/h3>\n

Ks. my\u00f6s KHO 2021:79 ja KHO 24.4.2018 taltionumero 1941 (lyhyt ratkaisuseloste)<\/p>\n

Asian ovat ratkaisseet oikeusneuvokset Leena \u00c4\u00e4ril\u00e4, Vesa-Pekka Nuotio, Anne Nenonen, Joni Heliskoski ja Tero Leskinen. Asian esittelij\u00e4 Anna Ahlberg.<\/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":"

En bowlinghall bestod av bowlingbanor, omkl\u00e4dningsrum, tekniska utrymmen i anslutning till dessa och ett kaf\u00e9utrymme. Med beaktande av den utredning som l\u00e4mnats om bowlinghallens anv\u00e4ndningssyfte och konstruktion, skulle bowlinghallen n\u00e4r \u00e5ldersavdragsprocenten f\u00f6r fastighetsskatten fastst\u00e4lldes anses vara en f\u00f6r butiks-, lager-, fabriks-, verkstads-, ekonomi- och med dem j\u00e4mf\u00f6rlig byggnad enligt 30 \u00a7 1 mom. 2 punkten…<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_crdt_document":""},"kji_country":[7740],"kji_court":[28668],"kji_chamber":[31727],"kji_year":[36297],"kji_subject":[7646],"kji_keyword":[34392,37165,37166,28777,9004],"kji_language":[7746],"class_list":["post-678483","kji_decision","type-kji_decision","status-publish","hentry","kji_country-finlande","kji_court-cour-supreme-administrative-de-finlande","kji_chamber-sommaires","kji_year-36297","kji_subject-divers","kji_keyword-bestod","kji_keyword-bowlinghall","kji_keyword-bowlinghallen","kji_keyword-fastighetsskatt","kji_keyword-skulle","kji_language-multilingue"],"yoast_head":"\nKHO 26.10.2021\/H3724 - Fastighetsskatt - 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\/zh-hans\/jurisprudences\/kho-26-10-2021-h3724-fastighetsskatt\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"KHO 26.10.2021\/H3724 - Fastighetsskatt\" \/>\n<meta property=\"og:description\" content=\"En bowlinghall bestod av bowlingbanor, omkl\u00e4dningsrum, tekniska utrymmen i anslutning till dessa och ett kaf\u00e9utrymme. Med beaktande av den utredning som l\u00e4mnats om bowlinghallens anv\u00e4ndningssyfte och konstruktion, skulle bowlinghallen n\u00e4r \u00e5ldersavdragsprocenten f\u00f6r fastighetsskatten fastst\u00e4lldes anses vara en f\u00f6r butiks-, lager-, fabriks-, verkstads-, ekonomi- och med dem j\u00e4mf\u00f6rlig byggnad enligt 30 \u00a7 1 mom. 2 punkten...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/kho-26-10-2021-h3724-fastighetsskatt\/\" \/>\n<meta property=\"og:site_name\" content=\"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 \u5206\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/jurisprudences\\\/kho-26-10-2021-h3724-fastighetsskatt\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/jurisprudences\\\/kho-26-10-2021-h3724-fastighetsskatt\\\/\",\"name\":\"KHO 26.10.2021\\\/H3724 - Fastighetsskatt - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/#website\"},\"datePublished\":\"2026-04-25T04:30:21+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/jurisprudences\\\/kho-26-10-2021-h3724-fastighetsskatt\\\/#breadcrumb\"},\"inLanguage\":\"zh-Hans\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/jurisprudences\\\/kho-26-10-2021-h3724-fastighetsskatt\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/jurisprudences\\\/kho-26-10-2021-h3724-fastighetsskatt\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Jurisprudences\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/jurisprudences\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"KHO 26.10.2021\\\/H3724 – Fastighetsskatt\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/#website\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/\",\"name\":\"Kohen Avocats\",\"description\":\"Ma\u00eetre Hassan Kohen, avocat p\u00e9naliste \u00e0 Paris, intervient exclusivement en droit p\u00e9nal pour la d\u00e9fense des particuliers, notamment en mati\u00e8re d\u2019accusations de viol. 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