Finland Amendments to VAT rates proposed for sales of electricity and passenger transport 07 November 2022
European UnionFinland Flashback on ECJ cases C-365/02 (Lindfors) – Tax levied before registration or bringing into use of a vehicle 30 October 2022
Finland New Preliminary Ruling Confirms the VAT Deductibility of Share Acquisition Costs 27 October 2022
Finland Tax Administration’s and Customs’ intensified control of webstore alcohol – duties must be collected in Finland 13 October 2022
Finland Proposal: VAT on electricity from 24 to 10%, exemption of passenger transport 05 October 2022
Finland Finnish Parliament considers reducing VAT on electricity to 10% and zero-rating passenger transport from December 2022 to April 2023 22 September 2022
European UnionFinland Flashback on ECJ cases C-101/00 (Tulliasiamies and Siilin) – A vehicle registration tax does not have the features of a VAT 20 September 2022
Finland Proposal: VAT rate on electricity would be reduced and passenger transport would be exempt from tax 11 September 2022
Finland Finland Includes Electricity Price Relief and Windfall Tax Plans in 2023 Budget 07 September 2022
Finland Lintilä recognizes VAT reduction as the best way to curb rising electricity prices 11 August 2022
European UnionFinland Flashback on ECJ cases C-169/00 (Commission v Finland) – Exemption for the services supplied by authors, artists and performers of works of art 31 July 2022
Finland Government declares penalty exemption of late VAT filings for OSS-registered nonresident companies 28 June 2022
Finland European Council authorizes Finland to apply a reduced rate of taxation to electricity supplied to certain heat pumps, electric boilers and recirculating water pumps 27 June 2022
Finland Written confirmation required to apply VAT exemption or refund for supplies to the armed forces in another member country 23 June 2022
Finland Finland Tax Agency Announces Waiver on Collection of Late VAT Filing Penalties for OSS-Registered Foreign Companies 09 June 2022
European UnionFinland Flashback on ECJ Cases C-74/11 (Commission v Finland) – A VAT Group can be limited to the financial and insurance sector 08 June 2022
Finland Finnish Tax Administration will not collect late-filing penalties for VAT returns from foreign companies in March-September due to delays in development work 02 June 2022