Supreme Administrative Court: Marginal scheme , profit margin, car tax export refund

The matter had to be decided whether the export refund of the car tax received by the company in accordance with Section 29 of the Car Tax Act was to be taken into account when calculating the company’s tax base according to Section 79a of the Value Added Tax Act, which was the profit margin without the share of tax. In the case, it was especially necessary to assess whether the export refund of the car tax had to be taken into account when determining the profit margin for the tax period according to Section 79k of the Value Added Tax Act, either as a reduction of the purchase price of the goods covered by the procedure or as consideration received from the sold goods.

Source: finlex.fi

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