An analysis by Borenius, Taxand Finland
Finland’s Supreme Administrative Court (SAC) has recently ruled on the prerequisites for establishing a VAT group.
In its judgment, the SAC denied a group engaged in the provision of VAT-exempt social and healthcare services the possibility of forming a VAT group. According to the SAC, the purpose of the Finnish Value Added Tax Act is to permit VAT grouping solely for companies that operate in financial and insurance sectors.
Henna Jovio and Anna-Riikka Nummi from Borenius, Taxand Finland, provide more detail on the implications of this decision in the full legal alert here.
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