- Finnish Supreme Administrative Court issued Decision No. KHO202533 on April 17
- Decision clarifies VAT application for services in wind farm projects in Finland’s EEZ
- Company planned wind farm in EEZ and bought services from nonresident providers
- Taxpayers’ Rights Enforcement Unit claimed VAT Act applied due to Finland’s jurisdiction
- Taxpayer argued Finland lacked taxing authority under VAT Act and Finnish EEZ Act
- Court rejected taxpayer’s appeal
- Court held activities were under Finland’s jurisdiction
- Taxpayer required to pay VAT on services using reverse charge mechanism
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.
