The Law Regarding The Tax For Certain Services Of General Interest Of The Communities

Original Language Title: Laki eräiden yleishyödyllisten yhteisöjen veronhuojennuksista

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now

Read the untranslated law here: http://www.finlex.fi/fi/laki/ajantasa/1976/19760680

In accordance with the decision of the Parliament, provides for: 1 section (30.12.1992/1536) the socially significant activities in the communities of interest income, that of the income tax Act (1535/92), is subject to income tax, may be considered as partially or completely verovapaaksi as this law, however, the income produced by the property only in the case provided for in paragraph 2.
If the property is used mainly for General or public interest purposes, the income produced by the property verovapaaksi can be also considered in so far as the property has been used for any purpose other than the public or the general public.


in accordance with article 2 of this Act, the tax relief may be granted only if, when the tax credit can be considered to be well founded in relation to the activities of the community, society benefits. Relief when considering the need to take into account the extent to which Community funds and the income is used for the important services to society. In addition, account must be taken of whether the Community tax on certain business activities corresponding to the traders affected, which is not negligible.


section 3 of the general interest of the community can be considered to be engaged in socially significant activities, if it is to be observed in the Affairs of a registered party or the social impact or other socially important purposes of the exploitation of an activity, if the activity is for the entire region of the Kingdom a comprehensive or otherwise, technological advances, and established a permanent shape.
If a taxable person of the Organization of the communities, within the meaning of subparagraph (1) the action is socially significant tax relief to be granted, the conditions can be set for each community in considering whether to take into account the size of the Organization's activities in relation to the nature of the Organization and, if the community, taking into account the role of the organization.


in accordance with article 4 of the law shall be issued by the administration of the tax on the tax credit for a limited period of time, however, for a maximum period of five fiscal years at a time. Before the granting of the tax credit for a new applicant to the community, or the community, for which there has been a material change in circumstances, the tax authorities shall obtain the opinion of the services of general interest of the communities on the tax exemption. (11 June 2010/508)
The amount of the tax relief was issued by the conditions under which the Community shall retain his entitlement to tax relief.


other party to the services of general interest, tax exempt under section 5 of the communities is the President and ten other members, the number of nelivuotiskausittain that the Ministry of finance. One of the members of the States of the Board as Vice Chairman. (28 June 1994/623)
Services of general interest to members of the Board of the determination of the communities the tax exemption is to ensure that the views of the various social groups to come in as soon as possible a fair representation. The President and the Vice-President is required for a Bachelor's degree in law and tax expertise and familiarity with the operation of services of general interest of the communities. The members of the Ministry of finance, and one must provide for two persons proposed by the organizations. The other members of the important activities of services of general interest must be socially involved with the activities of the communities.


an exemption in accordance with section 6 of this Act shall be made in writing within four months of the end of the tax year in which the exemption is requested. The application shall be accompanied by the necessary evidence in order to resolve the matter, and at the behest of the applicant shall be obliged to provide, where appropriate, additional information and clarification. (seeking/1193) 2 is repealed by L:lla 30.12.1992/1536.

The application is to be dealt with as a matter of urgency and, if possible, within six months of the submission of the application.


section 7 of the tax administration has with effect from a date to be fully or partly withdraw tax granted to the community: (11 June 2010/508) 1) if it is found that the community has changed in such a way that it can no longer be considered for the purposes of this act as a community of socially significant operates in the general interest;
2) if it has been granted tax relief in the action, which, in whole or in part changed in such a way that it will no longer be eligible for tax relief; or 3) if the entity has not complied with article 4 of these terms and conditions.
Prior to the withdrawal of the tax relief is for the community to be given an opportunity to be heard and to obtain the opinion of the Board of the issue of services of general interest communities, tax exempt. (28 June 1994/623) of section 8 of the tax relief granted under this law does not exempt from the obligation to notify the community about that because, without the tax relief would be the procedure for amending the law (1558/1995). In addition to the tax declaration at the time of the adoption of the community is to be given by the Tax Administration of the settlement. (11 June 2010/508)
The Community shall organise their accounts in such a way that it is to find out the income tax in accordance with this law, which applies to.


section 9 (21.12.2012 read/880), the right of the applicant to the community and the Veronsaajien control unit may appeal against the decision of the tax administration, which was in accordance with article 4 or 7. An appeal by appealing to the Administrative Court, which the Court decision was part of the home team.
The appeal must be lodged within 60 days from the date of the decision of the tax administration, the community has been informed. Veronsaajien the right to control the amount of time the unit will be calculated following the adoption of the decision. The procedure shall apply, mutatis mutandis, to what would otherwise tax under section 69 of the law on the procedure and administrative law (586/1996).
In the case referred to in this law, the administrative law case to give the decision may be appealed to the Supreme Administrative Court, if the Supreme Administrative Court grants leave to appeal. The law on the tax appeal procedure for sections 70 and 71.


section 10 (c 248/1575) the provisions in force for the purposes of This law, what is the penalty for tax provided for in Chapter 9 of the law on the procedure. In addition, where applicable, that the law is complied with.


the provisions of article 11 of this law shall not apply to kunnallisverotukseen, in the province of the Åland Islands.
If the åland legislation provides the necessary provisions, the law may be established by regulation provide that, in the case referred to in subparagraph (1) shall enter into force also for tax purposes. The regulation will be given in this case, the necessary transitional measures.


More detailed provisions on the implementation of article 12 of this law shall be adopted, where necessary, regulation.


section 13 of this law shall apply for the first time in the fiscal year 1976.
If the taxable person as referred to in this law shall be granted tax relief tax dating back to 1976, can be at the same time, at the discretion of the grant partial or complete exemption from the tax for the year 1975, the taxable person shall be deemed to state tax, if also, in accordance with this Act, provided for in this Act to have exhausted the tax relief requirements.

The change of the date of entry into force and the application of the acts: seeking/1193: this law shall enter into force on 1 January 1990. If, before the date of entry into force of the law on the application will be given after the date of the decision of the tax relief may be granted, on application, by way of derogation from a maximum of five years.
THEY'RE 206/89, vvvk. bet. 80/89, svk. Mrs. 202/89 30.12.1992/1536: this law shall enter into force on 1 January 1993.
THEY'RE 200/94 of 28 June 1994, Staub 74/92/6: this law shall enter into force on 1 September 1994.
The law shall apply to proceedings pending at the time of entry into force and subsequent applications.
THEY'RE 68/94 c 248/24/94, Staub 1575: this law shall enter into force on 1 January 1996.
THEY 131/95, Staub 37/95, 124/95 of 24 June 2004, EV/567: this law shall enter into force on 1 July 2004.
THEY'RE 57/2004, Staub 4/2004, EV 63/2004 on 2 September 2005/705: this law shall enter into force on 1 October 2005.
On appeal before the entry into force of this law shall apply to the administrative authority on the date of entry into force of this law, the provisions in force.
THEY'RE 112/2004, 5/2005, HaVM 13/2005, EV 91/2005 June 11th 2010/508: this law shall enter into force on 1 September, 2010.
THEY 288/2009, Staub 12/2010, the EV 37/2010 21.12.2012 read/880: this law shall enter into force on 1 January 2013.
When applying for a change before the entry into force of this law shall apply to the tax authorities on the date of entry into force of this law, the provisions in force.
THEY'RE 76/29/2012, 2012, Staub EV 136/2012