{"id":815049,"date":"2026-05-02T10:33:12","date_gmt":"2026-05-02T08:33:12","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/kho-1-6-2017-2580-mervardesskatt\/"},"modified":"2026-05-02T10:33:12","modified_gmt":"2026-05-02T08:33:12","slug":"kho-1-6-2017-2580-mervardesskatt","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/kho-1-6-2017-2580-mervardesskatt\/","title":{"rendered":"KHO 1.6.2017\/2580 – Merv\u00e4rdesskatt"},"content":{"rendered":"
\n
\n

A Ab, som bedrev transport, spedition och hantering av varor och som med tillst\u00e5nd av Tullen h\u00f6ll ett tullager, hade debiterats p\u00e5 merv\u00e4rdesskatt f\u00f6r inf\u00f6rsel av varor som regelstridigt l\u00e4mnat tull\u00f6vervakningen. A Ab ans\u00e5gs inte ha f\u00f6rv\u00e4rvat varorna, som bolaget lagrat f\u00f6r sina kunders r\u00e4kning, f\u00f6r sin skattepliktiga r\u00f6relse i den bem\u00e4rkelse som avses i 102 \u00a7 1 mom. i merv\u00e4rdesskattelagen. N\u00e4r h\u00e4nsyn \u00e4ven togs till att syftet med debiteringen var att s\u00e4kerst\u00e4lla att inga obeskattade varor \u00f6verf\u00f6rs till konsumtion, ans\u00e5g h\u00f6gsta f\u00f6rvaltningsdomstolen i motsats till den regionala f\u00f6rvaltningsdomstolen att A Ab inte hade r\u00e4tt att dra av den merv\u00e4rdesskatt som bolaget debiterats p\u00e5 f\u00f6r varorna i fr\u00e5ga.<\/p>\n

Ans\u00f6kan om \u00e5terb\u00e4ring av merv\u00e4rdesskatt f\u00f6r r\u00e4kenskapsperioderna 1.5.2011 – 30.4.2012.<\/p>\n

Merv\u00e4rdesskattelagen 102 \u00a7 1 mom. 2 punkten och 102 \u00a7 2 mom.<\/p>\n

R\u00e5dets direktiv 2006\/112\/EG om ett gemensamt system f\u00f6r merv\u00e4rdesskatt artikel 168 led e<\/h3>\n

Unionens domstols dom i m\u00e5let C-187\/14, DSV Road<\/h3>\n

\u00c4rendet har avgjorts av justitier\u00e5den Ahti Vapaavuori, Leena \u00c4\u00e4ril\u00e4, Mikko Pikkuj\u00e4ms\u00e4, Vesa-Pekka Nuotio och Antti Pekkala. F\u00f6redragande Marita Eeva.<\/p>\n

Tavaroiden kuljetus-, huolinta- ja k\u00e4sittelytoimintaa harjoittavalle A Oy:lle, joka Tullin my\u00f6nt\u00e4m\u00e4n luvan perusteella piti tullivarastoa, oli maksuunpantu maahantuonnin arvonlis\u00e4veroa tullivarastosta s\u00e4\u00e4nt\u00f6jen vastaisesti poistuneista tavaroista. A Oy:n ei katsottu hankkineen mainittuja asiakkaidensa puolesta varastoimiaan tavaroita arvonlis\u00e4verolain 102 \u00a7:n 1 momentissa tarkoitetulla tavalla verollista liiketoimintaansa varten. Kun otettiin huomioon my\u00f6s se, ett\u00e4 maksuunpanon tarkoituksena on varmistaa, ettei kulutukseen p\u00e4\u00e4dy verottamattomia tavaroita, korkein hallinto-oikeus katsoi toisin kuin hallinto-oikeus, ettei A Oy:ll\u00e4 ollut oikeutta v\u00e4hent\u00e4\u00e4 sille mainituista tavaroista maksuunpantua maahantuonnin arvonlis\u00e4veroa.<\/p>\n

Arvonlis\u00e4veron palautushakemus tilikaudelta 1.5.2011 – 30.4.2012.<\/p>\n

Arvonlis\u00e4verolaki 102 \u00a7 1 momentti 2 kohta sek\u00e4 2 momentti<\/h3>\n

Neuvoston direktiivi yhteisest\u00e4 arvonlis\u00e4veroj\u00e4rjestelm\u00e4st\u00e4 2006\/112\/EY 168 artikla e alakohta<\/h3>\n

Unionin tuomioistuimen tuomio asiassa C-187\/14, DSV Road<\/h3>\n

Asian ovat ratkaisseet oikeusneuvokset Ahti Vapaavuori, Leena \u00c4\u00e4ril\u00e4, Mikko Pikkuj\u00e4ms\u00e4, Vesa-Pekka Nuotio ja Antti Pekkala. Asian esittelij\u00e4 Marita Eeva.<\/p>\n<\/div>\n

\n

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":"

A Ab, som bedrev transport, spedition och hantering av varor och som med tillst\u00e5nd av Tullen h\u00f6ll ett tullager, hade debiterats p\u00e5 merv\u00e4rdesskatt f\u00f6r inf\u00f6rsel av varor som regelstridigt l\u00e4mnat tull\u00f6vervakningen. A Ab ans\u00e5gs inte ha f\u00f6rv\u00e4rvat varorna, som bolaget lagrat f\u00f6r sina kunders r\u00e4kning, f\u00f6r sin skattepliktiga r\u00f6relse i den bem\u00e4rkelse som avses i…<\/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":[7612],"kji_keyword":[11677,57361,19987,41275,28930],"kji_language":[7746],"class_list":["post-815049","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-fiscal","kji_keyword-bolaget","kji_keyword-debiterats","kji_keyword-mervardesskatt","kji_keyword-varor","kji_keyword-varorna","kji_language-multilingue"],"yoast_head":"\nKHO 1.6.2017\/2580 - 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\/zh-hans\/jurisprudences\/kho-1-6-2017-2580-mervardesskatt\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"KHO 1.6.2017\/2580 - Merv\u00e4rdesskatt\" \/>\n<meta property=\"og:description\" content=\"A Ab, som bedrev transport, spedition och hantering av varor och som med tillst\u00e5nd av Tullen h\u00f6ll ett tullager, hade debiterats p\u00e5 merv\u00e4rdesskatt f\u00f6r inf\u00f6rsel av varor som regelstridigt l\u00e4mnat tull\u00f6vervakningen. A Ab ans\u00e5gs inte ha f\u00f6rv\u00e4rvat varorna, som bolaget lagrat f\u00f6r sina kunders r\u00e4kning, f\u00f6r sin skattepliktiga r\u00f6relse i den bem\u00e4rkelse som avses i...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/kho-1-6-2017-2580-mervardesskatt\/\" \/>\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=\"2 \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-1-6-2017-2580-mervardesskatt\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/jurisprudences\\\/kho-1-6-2017-2580-mervardesskatt\\\/\",\"name\":\"KHO 1.6.2017\\\/2580 - Merv\u00e4rdesskatt - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/#website\"},\"datePublished\":\"2026-05-02T08:33:12+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/jurisprudences\\\/kho-1-6-2017-2580-mervardesskatt\\\/#breadcrumb\"},\"inLanguage\":\"zh-Hans\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/jurisprudences\\\/kho-1-6-2017-2580-mervardesskatt\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/jurisprudences\\\/kho-1-6-2017-2580-mervardesskatt\\\/#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 1.6.2017\\\/2580 – Merv\u00e4rdesskatt\"}]},{\"@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. Il assure un accompagnement rigoureux d\u00e8s la garde \u00e0 vue jusqu\u2019\u00e0 la Cour d\u2019assises, veillant au strict respect des garanties proc\u00e9durales.\",\"publisher\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"zh-Hans\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/#organization\",\"name\":\"Kohen Avocats\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/Logo-2-1.webp\",\"contentUrl\":\"https:\\\/\\\/kohenavocats.com\\\/wp-content\\\/uploads\\\/2026\\\/01\\\/Logo-2-1.webp\",\"width\":2114,\"height\":1253,\"caption\":\"Kohen Avocats\"},\"image\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/zh-hans\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"KHO 1.6.2017\/2580 - Merv\u00e4rdesskatt - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/kho-1-6-2017-2580-mervardesskatt\/","og_locale":"zh_CN","og_type":"article","og_title":"KHO 1.6.2017\/2580 - Merv\u00e4rdesskatt","og_description":"A Ab, som bedrev transport, spedition och hantering av varor och som med tillst\u00e5nd av Tullen h\u00f6ll ett tullager, hade debiterats p\u00e5 merv\u00e4rdesskatt f\u00f6r inf\u00f6rsel av varor som regelstridigt l\u00e4mnat tull\u00f6vervakningen. A Ab ans\u00e5gs inte ha f\u00f6rv\u00e4rvat varorna, som bolaget lagrat f\u00f6r sina kunders r\u00e4kning, f\u00f6r sin skattepliktiga r\u00f6relse i den bem\u00e4rkelse som avses i...","og_url":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/kho-1-6-2017-2580-mervardesskatt\/","og_site_name":"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","twitter_card":"summary_large_image","twitter_misc":{"\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4":"2 \u5206"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/kho-1-6-2017-2580-mervardesskatt\/","url":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/kho-1-6-2017-2580-mervardesskatt\/","name":"KHO 1.6.2017\/2580 - Merv\u00e4rdesskatt - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris","isPartOf":{"@id":"https:\/\/kohenavocats.com\/zh-hans\/#website"},"datePublished":"2026-05-02T08:33:12+00:00","breadcrumb":{"@id":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/kho-1-6-2017-2580-mervardesskatt\/#breadcrumb"},"inLanguage":"zh-Hans","potentialAction":[{"@type":"ReadAction","target":["https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/kho-1-6-2017-2580-mervardesskatt\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/kho-1-6-2017-2580-mervardesskatt\/#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 1.6.2017\/2580 – Merv\u00e4rdesskatt"}]},{"@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. Il assure un accompagnement rigoureux d\u00e8s la garde \u00e0 vue jusqu\u2019\u00e0 la Cour d\u2019assises, veillant au strict respect des garanties proc\u00e9durales.","publisher":{"@id":"https:\/\/kohenavocats.com\/zh-hans\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/kohenavocats.com\/zh-hans\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"zh-Hans"},{"@type":"Organization","@id":"https:\/\/kohenavocats.com\/zh-hans\/#organization","name":"Kohen Avocats","url":"https:\/\/kohenavocats.com\/zh-hans\/","logo":{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/kohenavocats.com\/zh-hans\/#\/schema\/logo\/image\/","url":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2026\/01\/Logo-2-1.webp","contentUrl":"https:\/\/kohenavocats.com\/wp-content\/uploads\/2026\/01\/Logo-2-1.webp","width":2114,"height":1253,"caption":"Kohen Avocats"},"image":{"@id":"https:\/\/kohenavocats.com\/zh-hans\/#\/schema\/logo\/image\/"}}]}},"jetpack_likes_enabled":false,"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/kohenavocats.com\/zh-hans\/wp-json\/wp\/v2\/kji_decision\/815049","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kohenavocats.com\/zh-hans\/wp-json\/wp\/v2\/kji_decision"}],"about":[{"href":"https:\/\/kohenavocats.com\/zh-hans\/wp-json\/wp\/v2\/types\/kji_decision"}],"wp:attachment":[{"href":"https:\/\/kohenavocats.com\/zh-hans\/wp-json\/wp\/v2\/media?parent=815049"}],"wp:term":[{"taxonomy":"kji_country","embeddable":true,"href":"https:\/\/kohenavocats.com\/zh-hans\/wp-json\/wp\/v2\/kji_country?post=815049"},{"taxonomy":"kji_court","embeddable":true,"href":"https:\/\/kohenavocats.com\/zh-hans\/wp-json\/wp\/v2\/kji_court?post=815049"},{"taxonomy":"kji_chamber","embeddable":true,"href":"https:\/\/kohenavocats.com\/zh-hans\/wp-json\/wp\/v2\/kji_chamber?post=815049"},{"taxonomy":"kji_year","embeddable":true,"href":"https:\/\/kohenavocats.com\/zh-hans\/wp-json\/wp\/v2\/kji_year?post=815049"},{"taxonomy":"kji_subject","embeddable":true,"href":"https:\/\/kohenavocats.com\/zh-hans\/wp-json\/wp\/v2\/kji_subject?post=815049"},{"taxonomy":"kji_keyword","embeddable":true,"href":"https:\/\/kohenavocats.com\/zh-hans\/wp-json\/wp\/v2\/kji_keyword?post=815049"},{"taxonomy":"kji_language","embeddable":true,"href":"https:\/\/kohenavocats.com\/zh-hans\/wp-json\/wp\/v2\/kji_language?post=815049"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}