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The Law On Tax Reductions For Severely Disabled Entrepreneurs

Original Language Title: Laki vaikeavammaisille yrittäjille myönnettävistä veronhuojennuksista

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Law on tax reductions for severely disabled entrepreneurs

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In accordance with the decision of the Parliament:

ARTICLE 1

Value added tax law (1501/93) By way of derogation from the provisions, a person whose work and capacity has decreased by at least 70 % is not a taxable person for any activity consisting solely of the supply of goods or services supplied by him or her For sale if he does not use as an assistant other than his spouse or 18 years younger and more than one other person.

The business which, under this law, is not subject to VAT does not justify the deduction referred to in Chapter 10 of the VAT Code or the refund referred to in Chapter 12.

ARTICLE 2

The person referred to in Article 1 is entitled to apply for value added tax. Entry into a taxable person's register shall be entered in the taxable person's register, including the application. Those persons who are entered in the VAT register before the entry into force of this Act may apply to taxable persons retroactively from the date of entry into the register.

ARTICLE 3

This Act shall enter into force on 15 December 1995.

This law shall apply once the goods have been delivered or the service has been rendered or the goods or services have been made available for their own use between 1995 and 2016. (12.12.2014/1084)

L to 1084/2014 (2) entered into force on 1 January 2015. The previous wording reads:

This law shall apply once the goods have been delivered or the service has been delivered, or the goods or services have been introduced for their own use between 1995 and 2014. (28.12.2010)

THEY 153/95 , VaVM 28/95, EV 99/95

Entry into force and application of amending acts:

22.11.1996/875:

This Act shall enter into force on 1 January 1997.

THEY 203/1996 , VaVM 33/1996, EV 162/1996

21.11.1997/1029:

This Act shall enter into force on 1 January 1998.

THEY 162/1997 , VaVM 19/1997, EV 144/1997

23.10.1998/775:

This Act shall enter into force on 1 January 1999.

THEY 109/1998 , VaVM 30/1998, EV 102/1998

3 DECEMBER 1999 1112:

This Act shall enter into force on 1 January 2000.

THEY 90/1999 , VaVM 11/1999, EV 57/1999

1.12.2000/1017:

This Act shall enter into force on 1 January 2001.

THEY 164/2000 , VaVM 27/2000 EV 146/2000

23.11.2001/1058

This Act shall enter into force on 1 January 2002.

THEY 119/2001 , VaVM 17/2001 EV 130/2001

8.11.2002/933:

This Act shall enter into force on 1 January 2003.

THEY 126/2002 , VaVM 14/2002, EV 138/2002

30.12.2003/1302:

This Act shall enter into force on 1 January 2004.

LA 155/2003, VaVM 38/2003, EV 110/2003

21.12.2004/1162:

This Act shall enter into force on 1 January 2005.

THEY 147/2004 , No 124/2004, VaVM 26/2004, EV 171/2004

22.12.2005/1090:

This Act shall enter into force on 1 January 2006.

LA 94/2005 LA 136/2005, VaVM 27/2005 EK 26/2005

22.12.2006/12:

This Act shall enter into force on 1 January 2007.

LA 153/2006, VaVM 35/2006 EC 40/2006

28.12.2007/1494:

This Act shall enter into force on 1 January 2008.

LA 118/2007, VaVM 20/2007, EC 22/2007

6.11.2009/835

This Act shall enter into force on 1 January 2010.

LA 54/2009, VaVM 18/2009, EK 22/2009

10.12.2010/1086:

This Act shall enter into force on 1 January 2011.

LA 79/2010, VaVM 42/2010, EK 27/2010

28.12.2012:

This Act shall enter into force on 1 January 2013.

LA 80/2012, VaVM 32/2012, EK 33/2012

12.12.2014/1084

This Act shall enter into force on 1 January 2015.

LA 47/2014, VaVM 28/2014, EK 39/2014