In contrast to the Administrative Court, the SAC held that the fulfillment of the conditions under section 13a(3) of the Finnish VAT Act, i.e., the existence of close financial, economic, and organizational links, could be assessed separately from the fulfillment of the conditions for belonging to a VAT group under section 13a(2), i.e., the condition of supplying mainly financial services. The SAC annulled the ruling of the Administrative Court and reinstated the advance ruling issued by the tax authorities.
Source: Deloitte
Latest Posts in "Finland"
- Finland to Implement Mandatory Digital Tax Correspondence for Most Taxpayers from 2026
- Finland: VAT Recovery on PE Acquisition Costs Limited to Taxable Management Activities, Not Investor Structuring
- Finland to Lower Reduced VAT Rate to 13.5% on Key Goods and Services from 2026
- Finland Updates VAT Guidance on Full or Partial Business Transfers, Effective October 20, 2025
- ECJ VAT C-232/24 (Kosmiro) – Judgment – Factoring Fees Are Taxable Services Under EU VAT Law














