Finnish Supreme Court Clarifies VAT Exemption for Independent Associations in Landmark Decision

• Finnish Supreme Administrative Court clarified VAT exemption for independent associations
• Taxpayer was VAT-registered company selling information services to Finnish pension insurance companies
• Central Tax Board found taxpayer exempt from VAT under Section 60 a of VAT Act
• Tax Administration denied exemption, citing services didn’t promote general-purpose activity under EU Directive
• Supreme Administrative Court ruled taxpayer entitled to exemption
• Article 132 doesn’t apply to insurance activities
• Section 60 a not limited to associations with members engaged in general interest activities

Source: news.bloombergtax.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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