- The Supreme Administrative Court ruled that transferring a wind power project in its development phase qualifies as a transfer of a business as a going concern for VAT purposes.
- The need to acquire additional resources during project advancement does not change the VAT treatment.
- The VAT treatment applies regardless of whether the project includes an operational plant or the transfer of personnel.
Source: taxand.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.
Latest Posts in "Finland"
- VAT Treatment of Telecare Device Rental and Alarm Center Services as Separate Supplies in Social Welfare
- Parking Rights Transfer Within VAT Group Not Subject to VAT in Finland, 2025–2026
- Finland to End Intrastat Arrivals Reporting Requirement from 2026 for EU Imports
- Finland Clarifies VAT Rules for Safety Phone Rental and Security Call Center Services
- Finland Clarifies VAT Deductions for Tramway Project Planning in New Tax Board Ruling
