Advanced Search

Varainsiirtoverolaki

Original Language Title: Varainsiirtoverolaki

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.

Financial transfer tax law

See the copyright notice Conditions of use .

In accordance with the decision of the Parliament:

Chapter 1

General provisions

ARTICLE 1
Financial transfer tax

The State shall be subject to a transfer tax on the supply of property and securities as provided for in this Act.

ARTICLE 2
Tax free entities

The financial transaction tax is free of charge by the State and its institutions, with the exception of State business institutions, the Social Insurance Institution, Kera Oy, the Industrial Cooperation Fund Oy, the Bank of Finland, the National Bank of Finland, and the State guarantee fund.

ARTICLE 3
Tax exemption under international agreement

This law shall be without prejudice to the provisions of the applicable international agreements which are binding on Finland.

A tax shall not be carried out if the institution and property of the European Union in Finland are acquired in official use by the institution. The tax exemption shall be subject to a certificate issued by the competent institution of the European Union for the purpose of the assignment. Certificates of immovable property shall be issued to the registration authority for the purposes of the application of the law or the registration of the shares and the certificate of transfer of shares to the tax administration. (11.06.2010/526)

§ 3a (29 DECEMBER 2009/1737)
Tax liability of the University of Helsinki

What university law (558/2009) Paragraph 3 provides for the tax exemption of the University of Helsinki, not applicable to the transfer tax.

Chapter 2

Supply of real estate

§ 4
Target and taxable person

The transfer of ownership of the property shall be subject to tax by the transferee.

If the consideration is the property referred to in this Act, the tax must be carried out on both donations.

The tax shall not be carried out on the yield of the property or any part thereof based on the gift, inheritance, wills or termination of the property. The amount of the property in connection with the purchase shall be subject to a tax in so far as the consideration has been used for non-distributable assets, but not in so far as the amount of the maintenance premium has been used for consideration.

The tax must be carried out on the supply of real estate to an open company, a limited partnership company, a limited liability company or any other entity against a share or a share, or as a capital investment, as well as a yield based on the discharge of the entity, To the private or other distribution of funds.

The tax shall not be carried out in the case of the transfer of the real estate to the entity pursuing the change in the Community form, the merger and the Article 52 (c) of the , where the arrangement is implemented in accordance with the relevant Community legislation. The provisions of this paragraph shall also apply to the transfer of real estate to the savings bank (1502/2001) in Articles 90 to 92 Or of the law on cooperative banks and other credit institutions (1504/2001) in Articles 31 and 32 In the case of a credit institution to be established. (29.12.2006)

L cooperative banks and other cooperative credit institutions 1504/2001 Has been repealed by L 423/2013 , see L cooperative banks and other cooperative credit institutions 423/2013 17 and 18 . See the exchange of real estate 54 0/1995 Chapter 4 .

§ 5
Real estate

The provisions of this Act concerning the property shall also apply to:

(1) its quantity and scope, the common area of buildings and its destination and the share of the common area;

(2) the right to rent or use, the holder of which is the (540/95) in Chapter 14 The obligation to apply for registration; and

(3) building or building permanently serving the property.

If the property is acquired on behalf of a company to be established, the right to establish a company is subject to the law provided for in this Act for the transfer of property rights.

ARTICLE 6
Tax base and calculation of tax

In the sale of the property, the tax is 4 % of the purchase price or the value of any other consideration.

In the situations referred to in Article 4 (4), the tax shall be calculated on the fair value of the transferred assets at the time of delivery.

If, in addition to the property, the same consignee is also transferred to the same consignee, or if the transfer of the right of establishment also applies to property other than the property, and the distribution of the consideration between them has not been determined, the tax shall be calculated as a whole. Consideration.

§ 7
Version date of completion

The tax must be carried out at the latest at the time of the application of the law or the registration of the law, or if there is no claim or no request for registration or registration within the prescribed period, within six months of the date of the conclusion of the contract.

§ 8
Delay increase

If the law is not applied within the prescribed period of time, the tax shall be increased by 20 % from each commenting period of six months from the date on which the state of the law or registration was to be applied at the latest. However, the increase shall not exceed 100 %.

§ 9
Responsibility for the tax on past supplies

Where, more than once, the property has been surrendered before the application for the law or registration is sought, the transferee shall pay the tax, including the increase in the amount of the late payment, in respect of the previous supplies made by the 10 During the year. However, if the property has been sold by way of foreclosure, no tax shall be payable on previous supplies.

The tax on previous donations shall be calculated on the basis of the purchase price or the value of any other consideration.

ARTICLE 10
Government procurement

The tax shall not be carried out if the transferor is the province of Åland, the municipality, the municipality, the church or the registered religious community.

ARTICLE 11
First-house tax exemption

A tax shall not be carried out if the transferee:

(1) have acquired a property and at least half of the residential building that is or is being constructed;

(2) use or start using the building as a permanent residence;

(3) has not previously owned at least half of the shares or shares eligible for the management of the dwelling or apartment; and

4) has completed 18 but not 40 years before the signing of the deed.

Extradition is exempt only in so far as the property and the residential building in question is used as a permanent residence. Residential building is also included in dwellings related to housing. The building shall be treated as a construction site in so far as it is not more than 10 000 square metres or in a zoning area not more than a formula or construction site.

In the case of multiple transferees, only the proportion of the transfer price corresponding to the ownership rights of the transferee who fulfils the conditions laid down in paragraph 1 shall be exempt.

When applying for registration or registration, the transferor must present a statement by the tax administration on the conditions for exemption. (11.06.2010/526)

ARTICLE 12
Some donations subject to authorisation

This tax shall not be carried out on the donation to which the transferee is not granted the right to acquire the land and forestry land (181/78) Or the law on the control of property rights of non-residents and non-residents (16:00) , and not in accordance with the laws referred to above, where the property is returned to the original seller.

In addition, the tax must not be carried out by the municipality in which the municipality has exercised its right of preference in respect of the (608/77) In accordance with

L on the acquisition of agricultural and forestry land 391/1978 Has been repealed by L on the right to acquire land and forestry land law 1394/1997 . On supervision of property purchases by non-residents and non-residents 1613/1992 Repealing the Act on the control of property rights of non-residents and non-residents of foreign communities 1299/1999 .

ARTICLE 13 (22.12.2009)
Some of the property lines

The tax shall not be carried out in so far as the property has been obtained by replacing it with another property and:

(1) the exchange, according to a certificate issued by the means of life, transport and the Environment Agency or the Forestry Centre, leads to an investment that is substantially more suitable for the operation of agriculture or forestry; or

2) the exchange has taken place in the Nature Conservation Act (1096/1996) The establishment of a protected nature reserve.

ARTICLE 14 (26.08.2011/1000)
Certain donations under the agricultural legislation

A tax shall not be performed if:

(1) the donor is the State and the transfer takes place under the (657/1966) Or the three (253/1995) Of the Law on the Structures of the reindeer economy and of nature (2006) Or for the purposes of the coin law;

(2) the transferor has been granted a State loan or interest rate in accordance with the law referred to in paragraph 1 for the purpose of acquiring a property or a part of the property referred to in paragraph 1, or an interest rate subsidy, (1476/2007) In the context of the aid;

(3) a loan referred to in paragraph 2 or a loan corresponding to the legislation corresponding to the legislation referred to in paragraphs 1 or 2, as referred to in paragraph 2, provided that the transferee could have been granted loan 1 or 2; By the legislation referred to in paragraph 1.

The tax exemption shall be conditional on a certificate issued by the means of life, transport and the Agency that the transfer takes place or has taken place for the purposes referred to in paragraph 1 (1), or that the transferee is granted in accordance with point (2) Or that the loan referred to in paragraph 1 (3) has been transferred to him.

L to 1000/2011 Article 14 shall enter into force at the time of the Council Regulation. The previous wording reads:

ARTICLE 14 (21.1.2000/52)
Certain donations under the agricultural legislation

A tax shall not be performed if:

(1) the donor is the State and the transfer takes place under the (657/1966) Or the three (253/1995) , the financial law of the reindeer economy and of nature (45/2000) Or for purposes covered by the Code; (24.06.2010/11)

(2) the transferor has been granted a loan in accordance with the law referred to in paragraph 1 for the purpose of reindeer husbanding, or for the purposes of the Law on the Finance Act or the Law on Agricultural Structures (1476/2007) In the case of aid for the purpose of the purchase of a property or part thereof; or (24.06.2010/11)

(3) a loan referred to in paragraph 2 or in accordance with an earlier legislation corresponding to the legislation referred to in paragraph 2 or in accordance with the legislation referred to in paragraphs 1 or 2, if it could have been granted to him as referred to in paragraphs 1 or 2; By law.

The tax exemption shall be subject to a certificate issued by the means of life, transport and the Agency that the supply takes place for the purposes referred to in paragraph 1 (1), or that the transferor has been granted the loan referred to in paragraph 1 (2), or The amount of the loan referred to in paragraph 1 (3) has been transferred to him. (22.12.2009)

Chapter 3

Transfer of securities

§ 15
Target and taxable person

The transfer of ownership of a security shall be subject to the tax of the transferee.

If the consideration is the property referred to in this Act, the tax must be carried out on both donations.

Article 4 (3) to (5) provides for the supply of property and other crops, including the transfer of securities and other forms of recovery.

The shareholder shall not carry out a tax on the new shares of the acquiring company which he receives on the basis of the merger or division referred to in Article 4 (5). The receiving company shall pay the tax in so far as the consideration of the shares of the merging or distribution company is carried out as assets other than the new shares of the acquiring company.

Articles 5 to 6 are repealed by L 2.11.2007/956 .

Article 15a (211.2007/956)
Disposal of securities traded on a regulated market and in the mtf (14.12.2012/775)

The tax shall not be carried out in respect of the release of securities which are admitted to trading on a regular basis in an open and regular manner to the public:

1) trade in financial instruments (19/08/2012) Within the meaning of the regulated market;

(2) by another regulated and controlled market in a non-eea State which has adopted the Convention on mutual assistance in tax matters; or

(3) trading within a multilateral trading system within the meaning of the law on financial instruments, provided that the securities issued by the company are admitted to trading on the company's application or with the consent of the company and that: The securities are attached to the CIRS and the law on clearing and settlement (12/09/2012) , or the corresponding foreign registration system.

(14.12.2012/775)

The tax exemption is conditional on the transfer of an intermediary or a party to the investment service. (18/07/2012) The investment firm, foreign investment firm or other investment service provider referred to in the said law, or that the transferee is recognised as a trading partner on the market in which the transfer takes place. (14.12.2012/775)

In the case of a supply of securities other than those referred to in Article 22 (3) of this Act, in the case of a supply of securities other than those referred to in Article 22 (3) of this Act, the taxable person shall be subject to Article 30. Within two months of the date on which the transfer is made, or that the intermediary gives the tax to the tax administration (1558/1995) The annual declaration referred to in paragraph 4. (11.06.2010/526)

The exemption does not apply to:

(1) the surrender, based on an offer made after the end of the trading period referred to in paragraph 1, or before trading has started, unless it is a matter of listing The sale of the old shares of a company which is directly related to the share-issued, combined with a combined bid and subscription, in which the item is only identified after the start of trade and the purchase price is equal to the new shares The price to be paid;

(2) the transfer of the company law; (624/2006) In accordance with Article 6 of that Chapter;

(3) the donation in which the consideration consists partly or wholly of the contribution; and

4) as a capital injection or distribution of assets.

Where it is clear that, in the circumstances referred to in paragraph 1 (3), the application by the company concerned of the admission of securities to trading has been the sole or principal object of the avoidance of tax, Shall be borne by the transferee. A donor is also responsible for this. The same applies if the company has given its consent to the admission of securities to trading.

ARTICLE 16
Extradition to a foreign

A tax shall not be carried out if neither of the parties to the transfer is the income tax law (1535/1992) In Finland, in general, a taxable person, a branch of a foreign credit institution in Finland, not a branch of a foreign investment firm, a management company or an EEA alternative fund manager in Finland. The provisions of this law in Finland in general for a taxable person also apply to an open company in Finland and to a limited company. (17/04/182)

L to 182/2014 (1) entered into force on 15 March 2014. The previous wording reads:

A tax shall not be carried out if neither of the parties to the transfer is the income tax law (1535/1992) In Finland, in general, a taxable person, a branch of a foreign credit institution in Finland and not a branch of a foreign investment firm or a management company in Finland. The provisions of this law in Finland in general for a taxable person also apply to an open company in Finland and to a limited company. (28.12.2015)

Where, in situations other than those referred to in paragraph 1, the transferor is, according to the Income Tax Act, to a limited extent, a taxable person other than that of a foreign credit institution in Finland, or a foreign investment firm, a management company or The branch of the EEA alternative fund manager in Finland is liable to collect the tax from the time of the transfer. (17/04/182)

L to 182/2014 (2) entered into force on 15 March 2014. The previous wording reads:

Where, in situations other than those referred to in paragraph 1, the transferor is subject to a limited liability of a taxable person other than that of a foreign credit institution in Finland or a foreign investment firm or a management company A branch in Finland is liable to collect the tax from the time of the transfer. (2.4.2004/232)

However, the tax must be carried out on the transfer of a share of an accommodation or real estate company, or of an accommodation or real estate cooperative, as provided for in the rest of the law. The same applies to the transfer of the share company's share referred to in Article 20 (3) (3). (28.12.2015)

§ 17
Definition of security

For the purposes of this Act, a security shall:

1) the share and its Interim Certificate;

(2) a cooperative certificate in the economic community, the stock management certificate of the savings banks and the cooperative certificate of cooperative banks and their provisional certificate;

(3) an entity's promissory note or other receivables, in which the interest is determined by the size of the entity's performance or the amount of the dividend or which entitles him to participate in the annual profit or surplus; and

(4) the certificate of transfer of the security of the security of the security referred to in paragraphs 1 to 3.

The asset shall also be considered as a security-related asset.

ARTICLE 18
Foreign security

This law shall not apply to the transfer of a security issued by a foreign entity.

However, the tax must be carried out by a transfer of a security issued by a foreign entity which actually covers the direct or indirect ownership or management of real estate, and whose total assets are: More than 50 % of fixed assets are directly or indirectly owned in Finland, if at least one of the parties to the transfer is a taxable person in Finland or a branch within the meaning of Article 16 (1); or The branch. (28.12.2015)

§ 19
Securities issued by unregistered entity

The provisions of this Act concerning the transfer of a security shall also apply to the transfer of the security before the Community registration of the securities issued.

§ 20 (28.12.2015)
Tax and tax base

In the supply of securities, the tax is 1,6 % of the purchase price or the value of any other consideration. The reply shall also include the performance of the donor's non-donor, as a condition of the extradition agreement, as well as the performance obligation which, under the terms of the contract of supply, has been taken by the transferee in response to the transferor or To the rest of the world if the performance or performance is to the benefit of the donor.

The amount of the tax payable under Article 4 (4) shall be calculated on the basis of the fair value of the transferred assets at the time of delivery. In such cases, in the case of supplies referred to in paragraph 3 below, the taxable amount is also included in the company loan referred to in paragraph 4.

However, the tax is 2,0 % if the assignment is:

(1) the share of the shares in the housing company or of a mutual real estate company or a housing cooperative or property cooperative;

(2) a share of a limited liability company, other than that referred to in paragraph 1, where the company's activities actually comprise the ownership or management of real estate;

(3) a share of a limited liability company which actually covers the direct or indirect ownership or management of the shares or units referred to in paragraphs 1 or 2, or of holdings situated in Finland and in Finland; or

4. The security referred to in Article 18 (2).

In the case of supplies referred to in paragraph 3, the consideration shall be read, irrespective of the agreement between the parties in accordance with paragraph 1, whether or not the share of the shareholder loan at the time of delivery, which the shareholder is entitled to do, or The obligation to pay the company on the basis of the order of the articles of association, the general meeting or the decision of the Board of Directors, or any other agreement or undertaking, or which he has paid in connection with the transfer. The counterpart is also included in the share of the loans to be transferred to shares in the construction sector, even though the decision on the shareholders' right or the obligation to pay the corporate loan has not been made.

Where the supply referred to in paragraph 3 takes place during or earlier in the course of construction, the consideration shall consist of the share of the total liabilities of the company, instead of a corporate loan component referred to in Article 4 (4), where the building is: Completed and accepted for placing in service or at the time of transfer of ownership, if the ownership of the property has been transferred before the completion and establishment of the building. The counterpart shall also include the amount of the debt to the shares which the transferee has paid to the company or to the transferor.

The Housing Company Act is also held by the Housing Company Act (1599/2009) in Chapter 1, (2), before 1 March 1926, registered as a public limited company. A real-estate limited company is also considered to be a real estate company within the meaning of Chapter 28, Section 2 of the Housing Limited Company Act, which has been ordered by the articles of association to not apply to the company law.

ARTICLE 21
Version date of completion

The tax shall be carried out within two months of the conclusion of the extradition agreement, unless otherwise specified in this Article.

Apartment sale (843/1994) in Chapter 4, Article 1 And the tax on supplies referred to in Article 20 (5) shall be carried out within two months of the transfer of ownership. If the shares are still handed over before the transfer of ownership has been transferred, the tax on the previous transfer must be carried out within two months of the transfer. (28.12.2015)

In the case of supplies referred to in Article 2 (2), the tax must be carried out in the context of the award of the contract when:

(1) the securities trader or the trader shall act as an intermediary or as a beneficiary of the Commission;

(2) the securities are sold by means of foreclosure; or

3) the transfer takes place with the intermediary of a real estate agent.

§ 22
Obligation to levy taxes on a securities trader

In the situations referred to in Article 21 (3), the securities trader or the auctioneer shall be obliged to collect the tax from the date of the transfer, unless it has paid the tax on its own initiative.

Where a transfer involves an intermediary or a number of securities transactions by the Commission, the tax shall be levied by the trustee.

For the purposes of this law, securities trading shall mean a Finnish investment firm and a credit institution, as well as a foreign investment firm and a branch and branch in Finland. (29.10.1999)

ARTICLE 23
Responsibility for tax

The tax is liable not only to the transferee, but also to the taxable person, the estate agent, and the entity in the situations referred to in Article 24 (2).

§ 24
Information on the transfer of securities and Community liability

Where the transfer of a share or a certificate of entry into a non-value cooperative system is entered in the Community list of shares or of a cooperative certificate, the notifier shall, at the same time, provide an explanation of the fact that the transfer has been made or recovered. A regulated tax.

If the transfer of a share or certificate of participation is entered in the list of shares or of the cooperative certificate, even if the tax is not provided for, the tax on the transfer is also borne by the Community.

ARTICLE 25
First-house tax exemption

The transfer of shares or units which are eligible for the management of the dwelling shall not be subject to any tax if the transferee:

(1) use or undertake to use, as a permanent residence, an apartment which has acquired at least half of the shares or shares eligible for control;

(2) has not previously owned at least half of the shares or shares eligible for the management of the dwelling or apartment; and

3) has completed 18 but not 40 years before the signing of the deed.

In the case of multiple transferees, only the proportion of the transfer price corresponding to the ownership rights of the transferee who fulfils the conditions laid down in paragraph 1 shall be exempt.

Extradition is exempt only in so far as the apartment is used as a permanent residence.

The holder of the waiver shall provide an explanation of the conditions for exemption under Article 21 within the period prescribed by the tax administration, using the form established by it. In the situations referred to in Article 21 (3), a statement shall be made to the trader, the auctioneer or the real estate agent when the contract is concluded. (11.06.2010/526)

§ 26
Tax exemption based on the right to redemption of the municipality

No tax shall be carried out when the municipality:

1), by using the law on redemption rights and the maximum price of shares in the municipality (235/91) The acquisition of shares in a housing or real estate company is acquired by the right of redemption;

2) by the use of the reserve (1190/1993) Acquires shares in the mortgage-issued housing stock company; or (14.12.2004)

(3) the acquisition of shares in the dwelling house of the dwelling company house for the purchase of which has been granted for the purchase of housing (247/70) Or Aravalai (189/93) A residential mortgage.

Chapter 4

Payment of the tax and reports to the Authority

§ 27
Payment of the tax

The tax must be paid on its own initiative to the place of payment of the Ministry of Finance.

Paragraph 2 has been repealed by L 26.10.2001/911 .

If the taxable amount is expressed in foreign currency, it shall be converted into euros by the exchange rate published by the European Central Bank. (26.10.2001/911)

The tax shall not be payable if the amount of the tax is less than EUR 10. (26.10.2001/911)

The tax administration shall provide more detailed provisions on the performance, on the receipt of the document, on the payment receipt to be affixed to the document and on the other details of the procedure. (11.06.2010/526)

ARTICLE 28
Tax increase to be paid on own initiative

If the tax is paid on its own initiative after the time limit laid down for the payment of the tax, the tax must at the same time be taxed on the day following the date of payment, according to which the tax increase and the law on the rate of delay (186/1995) Provides. If the tax increase is not paid on its own initiative, the tax administration will pay the tax increase. (11.06.2010/526)

The tax increase shall not be payable if the tax is to be increased in accordance with Article 8.

§ 29
Report on the supply of real estate

For the purposes of the application of the law, the applicant shall present a report on the payment of the tax and any other necessary explanation of the tax implications.

In addition, the applicant shall present a statement by the Tax Administration on the fair value of the consideration given as non-cash or monetary assets at the time of delivery. In the situations referred to in Article 4 (4), the opinion shall be given on the fair value of the transferred assets. (11.06.2010/526)

The tax administration also provides otherwise opinions on matters affecting the amount of the tax. (11.06.2010/526)

Where there is no claim for the law or registration, a statement of the tax and the information affecting the amount of the tax shall be given in accordance with the provisions of Article 30 (2) concerning the notification of the supply of the building.

ARTICLE 30
Declaration on the transfer of securities and building

The transferee shall, within the prescribed period, report to the tax administration on the payment of the tax, indicating the subject-matter of the transfer, the parties, the purchase price and any other information and explanations provided by the tax administration. (11.06.2010/526)

The transferee of a building referred to in Article 5 (1) (3) shall, within the time limit for the payment of the tax, report on the payment of the tax and indicate the information referred to in paragraph 1 of this Article to the tax administration. (11.06.2010/526)

The notification and other information and explanatory notes shall be provided using the form established by the tax administration, unless otherwise specified by the tax administration. (11.06.2010/526)

In the circumstances referred to in Article 16 (1) and Article 22, the notification shall be subject to the charge of levying the tax, as provided for in Article 31.

In the situations referred to in Article 21 (3) (3), the notification is provided by a real estate agent. The tax administration shall determine the date and manner of the notification. (11.06.2010/526)

ARTICLE 31
Obligation to impose and notify the taxable person

It shall pay the tax to the tax administration for the calendar month following the calendar month following the calendar month following the calendar month following the calendar month and issue the notification referred to in Article 30. The tax administration shall determine the date and manner of the notification. (11.06.2010/526)

In accordance with Article 16 (1) of the Tax Collection, the obligation to pay the tax and the notification referred to in Article 30 shall be made within two months of the date of the transfer.

The obligor shall issue a certificate of charge to the transferee. The tax administration will determine more precisely the issue of certification. (11.06.2010/526)

Chapter 5

Control and payment initiation

ARTICLE 32 (11.06.2010/526)
Control

The tax administration monitors compliance with the provisions of this Act concerning the obligation to carry out the tax. The tax administration shall be required to provide the necessary documents and other necessary information for the purposes of monitoring.

§ 33
Payment for payment

If the tax has not been paid within the period laid down in Article 7 or 21, the tax administration shall pay the tax and the tax responsible for the tax alone. (11.06.2010/526)

Payments may be made within two years of the end of the year in which the notification referred to in Sections 30 or 31 has been given or the registration of the law is applied for.

A tax which has not been paid or has been repaid too much by the fact that the person responsible for the tax has failed to lodge a declaration or has issued an incomplete, incorrect or false declaration, other information or document, may, however, be The payment to be made within five years of the end of the year in which the tax had to be carried out or, in the absence of an application for registration or registration, within 10 years of the end of the year in which the state of the law or registration was No later than to apply for.

The tax increase may be waived if the default could be considered to have been an acceptable reason.

§ 34 (11.06.2010/526)
Payment for the taxable person

If the taxable person has not paid the tax of the transferor during the period laid down in Article 31, the tax administration shall pay the tax, together with its increases and penalties, within five years of the year of the The termination of the tax.

ARTICLE 35 (11.06.2010/526)
Estimated implementation

In the event that the payment of the tax or the payment of the levy has been defaulted or the tax has apparently been paid too little or the taxable person or liability has not, in spite of the request, provided the information necessary for the payment of the payment, the tax administration shall: By means of an assessment of the payment to be paid in accordance with Articles 33 and 34.

§ 36
Tax increase

The tax may be increased in connection with the payment of the levy if:

(1) the taxable person or liability is, for the absence of an acceptable reason, that the tax has not been or is not carried out within the prescribed period of time or not, and the failure to act shall not be considered to be negligible, or by a maximum of 20 % for the non-compliance;

(2) the taxable person or the liable party has failed to lodge a notification or any other information or document in the right time or has failed to comply with it and has failed to comply with the call he received for the correction of non-compliance, up to 20 1 %;

(3) the taxable amount of the taxable amount has, in part or all, not been paid in the period prescribed by the amount of the tax, and that failure to act is not to be regarded as negligible, not more than 30 % of the amount of the non-compliance;

(4) the taxable person or the liable party has, on purpose or in serious negligence, provided an incomplete, incorrect or incorrect information or document and the procedure is likely to cause the taxable person or liability to be released At least 20 % and not more than 50 % for non-compliance.

The tax increase may only be imposed on the person responsible under this law, whose failure to act in the light of the circumstances of the case is a question.

Where the tax is to be increased by Article 8, the increase referred to in paragraph 1 shall not be imposed.

ARTICLE 37
Circling the tax

If any circumstances or measure have been given a form or form which does not correspond to the actual nature or purpose of the matter, or if any other measure has been taken, apparently, for the purpose of exemption from the tax, is: In the case of taxation, the method of payment shall be carried out in accordance with the nature or purpose of the case.

ARTICLE 38 (11.06.2010/526)
Decision on the request of the Tax Allowance Service

If the judicial control unit of the beneficiaries considers that a taxable person should be liable for a tax, a tax increase or a tax increase, the tax administration shall, at the request of the entity, make a decision.

Chapter 6

Preliminary ruling (repayment of tax

ARTICLE 39
Preliminary ruling (

The tax administration may, on written application, give a preliminary ruling on the obligation to pay tax and the amount of the tax. (11.06.2010/526)

Paragraph 2 has been repealed by L 11.6.2010/526 Which entered into force on 1 September 2010.

The application shall indicate the specific question from which the preliminary ruling is sought and provide the necessary explanation of the case.

The reference for a preliminary ruling is binding on the applicant's claim, as laid down in the preliminary ruling.

The case for a preliminary ruling has to be dealt with as a matter of urgency in the tax administration, administrative court and the Supreme Administrative Court. (11.06.2010/526)

ARTICLE 40
Unfair paid tax

If the tax has been unduly or excessive, the tax administration will refund too much of the tax on the application. (11.06.2010/526)

The direct tax shall be returned upon application if the release has been annulled or imposed by a decision of the court or has been terminated in a situation in which it could, in the event of a condition or breach of contract, become By a conviction. The same applies if the purchase price has been reduced in a similar situation.

The application shall be made within five years of the end of the calendar year during which the tax was carried out. However, in the circumstances referred to in paragraph 2, the time limit shall be 10 years.

ARTICLE 41 (11.06.2010/526)
Restoring tax due to the imposition of a tax on gifts

Where a transfer of funds has also been subject to a transfer tax, the tax administration shall refund the amount of the transfer tax that has been carried out on the application.

ARTICLE 42 (11.06.2010/526)

§ 42 has been repealed by L 11.6.2010/526 Which entered into force on 1 September 2010.

ARTICLE 43
Supply of property or securities in a business transfer

If, in the cases referred to in Article 52 (d) of the Law on taxing of the economy, the property or security which is part of the activity transferred has been transferred to the entity which has been established, the tax administration shall refund the application. If an application has been made and a statement has been made about the fulfilment of the above conditions before the tax is carried out, the tax administration may decide that the tax should not be paid. Any decision taken by the applicant shall be complied with at the request of the applicant at the time of the application of the law or registration. (11.06.2010/526)

The application for repayment of the tax shall be made within three years of the payment of the tax. According to Articles 7 and 21, the tax shall not be repaid any more than the amount payable had to be paid.

Article 43a (28.12.2015)
Temporary exemption from the ownership structure of municipal rented dwellings

If the municipality or its company owned by it in the period from 2013 to 2016 renounced the shares of a housing estate, a housing property right or a housing or residence rights company owned by one or more municipalities owned by the municipality or owned by the municipality And receives shares in the receiving company, the tax administration returns the tax from the application.

The tax exemption referred to in paragraph 1 shall apply to supplies in which the municipality or members of the municipality, together, directly or indirectly, directly or indirectly owns at least 90 % of the estate or housing estate property or the rental house, Or shares in the management of the housing court and the shares of the acquiring company.

The following may be the subject of a tax leave:

(1) rental apartments and load-hire houses under the restrictions on the use and sale of arrears, or shares which justify their management;

(2) the law on the interest rate subsidy on rent loans and housing loans (604/2001) Rental apartments and interest-rate leases or shares eligible for the management of the use of the intended use and disposal period;

(3) the law on the interest rate subsidy on mortgage loans Article 10 of the Treaty on European Union The dwellings under the 20-year limitation period or the shares to be used to manage them;

(4) The Law on Housing Housing (650/1990) Other dwellings other than free-funded housing units.

The application for a refund shall be made within one year of the payment of the tax. The application shall be accompanied by a certificate issued by the State Treasury to the effect that the supply concerns the subject referred to in paragraph 3.

If the application is made and the conditions for the release of the tax leave have been completed before the tax is carried out, the tax administration may decide that the tax should not be paid.

According to Articles 7 and 21, the tax shall not be repaid any more than the amount paid in the period prescribed. No interest shall be paid on the returned tax.

L-interest rate subsidy for rented mortgage loans 867/1980 Has been repealed with L for interest rate subsidies on mortgage loans and housing loans 604/2001 .

L to 22/2012 Article 43a is temporarily valid from 1 January 2013 to 31 December 2016.

Article 43b (28.12.2015)
Temporary tax exemption for municipal structural arrangements

In the period from 2013 to 2016, if the municipality, the Municipality or the Municipality of Municipalities and the Municipality of Municipalities and the Municipality of their Republic, as their own, will submit to the Act on the reform of the municipal and service structures in force between 2007 and 2012 (169/2007) , which has essentially been directly related to social care, health care and medical care, education, youth, library, cultural, physical, fire and rescue services, Or in the general administration of the consortium, to a limited company owned and controlled by one or more municipalities or by a consortium of municipalities, to the use of social or healthcare facilities and to receive shares in the acquiring company, The tax administration returns the tax on the application.

The exemption applies mutatis mutandis to the transfer of shares of a company owned and controlled by a municipality or by a consortium of municipalities against shares in the acquiring company if:

(1) the properties are mainly used in the first subparagraph; or

(2) the shares justify the management of the occupied dwelling referred to in paragraph 1.

The application for a refund shall be made within one year of the payment of the tax. The application shall be accompanied by a report by the municipalities concerned on the implementation of the obligations under the law on the reform of the municipal and service structures and on the use of the property before and after the transfer. The application shall also be accompanied by the opinion of the municipality's auditor. If necessary, the tax administration may ask the Ministry of Finance for an opinion on the implementation of the obligations laid down in the Act on the reform of the municipal and service structures.

If the application is made and the conditions for the release of the tax leave have been completed before the tax is carried out, the tax administration may decide that the tax should not be paid.

Article 43b is L 22/2012 Temporarily in force from 1 January 2013 to 31 December 2016. The previous wording reads:

Article 43b (9.2.2007)
Temporary tax exemption for municipal structural arrangements

In the event that the municipality, the municipality, or the public limited company engaged in the ownership and management of the property owned by them, in the years 2007 to 2012, (169/2007) A building dedicated to the implementation of the implementation plan, which has mainly been directly related to social care, health care and medical care, education, youth, library, cultural, physical, fire and rescue, or The general administration of a municipal or municipal consortium to a limited company owned and controlled by one or more municipalities or by a consortium of municipalities for the purposes referred to above and, in return, receives the Shares, the tax office shall refund the tax on the application.

The exemption applies mutatis mutandis to the transfer of shares of a company owned and controlled by a municipality or by a consortium of municipalities against shares in the acquiring company if:

(1) the properties are mainly used in the first subparagraph; or

(2) the shares justify the management of the occupied dwelling referred to in paragraph 1.

The application for a refund shall be made within one year of the payment of the tax. The application shall be accompanied by a statement by the relevant municipalities on the accession of the transfer to the implementation plan and the use of the property before and after the surrender. The application shall also be accompanied by the opinion of the municipality's auditor. If necessary, the tax office may request an opinion from the Ministry of the Interior on the implementation of the implementation plan.

Where an application has been made and an explanation of the conditions for the release of the tax leave has been made before the tax is carried out, the tax office may decide that the tax shall not be paid.

Article 43c (28.12.2015)
Temporary tax exemption in certain structural arrangements for training.

The tax administration shall refund the application of the tax, if:

1) the municipality, the municipality group or the private entity or the Foundation for the period from 2013 to 2016 to surrender the property it owns in the (2004) And of the Law on Vocational Training (30/1998) And the law on vocational adult education (1998) , a voluntary association, a foundation or a private limited company against its shares; or

(2) the municipality or group of municipalities shall communicate to the beneficiary referred to in paragraph 1 of this Article in accordance with paragraph 1 of this Article, the use of the training operation referred to in Article 43b.

The repayment of the tax shall be conditional on the use of the immovable property primarily engaged in the activity to which the consigent, and in the situations referred to in paragraph 1 (1), also be the donor, obtained from the State Council in accordance with the Or an organisation permit. It is also a condition that the costs of operations in the real estate can be read in accordance with the law on the financing of teaching and cultural activities (1705/2009) Articles 25 and 26 , or that the organisation of the initial vocational training in accordance with Article 25 of that law is used mainly for professional training purposes within the meaning of the Law on further training or public employment and business services (1916/2012) Of the European Union.

The tax exemption applies mutatis mutandis to the transfer to the receiving company, association or foundation of the shares owned and controlled by the municipality, the consortium, the private entity or the foundation, if the real estate is: The use or shares referred to in paragraph 2 justify the management of the occupied apartment referred to in paragraph 2.

The application for a refund shall be made within one year of the payment of the tax. The application shall be accompanied by a statement of the use of the property before and after the transfer. The application shall be accompanied by the opinion of the Ministry of Education and Culture on the fulfilment of the conditions for exemption.

If the application is made and the conditions for the release of the tax leave have been completed before the tax is carried out, the tax administration may decide that the tax should not be paid.

A tax which has been returned or not paid shall be carried out if the purpose of the property or apartment changes before five years has elapsed from the date of the transfer, or if, within that period, the shares in the property or the dwelling are exhausted. Shall continue to be surrendered to the entity referred to in paragraph 1 (1). However, the tax shall not be carried out on the basis of a change in purpose where the owner is a limited liability company owned by a municipality or a consortium of municipalities and the property or apartment is put into service as referred to in Article 43b. The tax shall be carried out not later than six months after the transfer or the date on which the use of the property or apartment has changed.

Article 43c is L 22/2012 Temporarily in force from 1 January 2013 to 31 December 2016. The previous wording reads:

Article 43c (9.2.2007)
Temporary exemption from certain structural arrangements for training

The tax administration shall refund the application of the tax, if: (11.06.2010/526)

(1) the municipality, the municipality of Municipality or the private entity or the Foundation for the period 2007 to 2012 to surrender the property it owns in the (2004) And of the Law on Vocational Training (30/1998) And the law on vocational adult education (1998) , a voluntary association, a foundation or a private limited company against its shares; or

(2) the municipality or group of municipalities shall communicate to the beneficiary referred to in paragraph 1 of this Article in accordance with paragraph 1 of this Article, the use of the training operation referred to in Article 43b.

The repayment of the tax shall be conditional on the use of the immovable property primarily engaged in the activity to which the consigent, and in the situations referred to in paragraph 1 (1), also be the donor, obtained from the State Council in accordance with the Or an organisation permit. It is also a condition that the costs of operations in the real estate can be read in accordance with the law on the financing of teaching and cultural activities Articles 19 and 20 of the , or that the organisation of basic vocational training in accordance with Article 19 of that law is used mainly for professional training purposes within the meaning of the law on vocational adult education By law on further training or public employment service (1295/2002) Of the European Parliament and of the Council.

The tax exemption applies mutatis mutandis to the transfer to the receiving company, association or foundation of the shares owned and controlled by the municipality, the consortium, the private entity or the foundation, if the real estate is: The use or shares referred to in paragraph 2 justify the management of the occupied apartment referred to in paragraph 2.

The application for a refund shall be made within one year of the payment of the tax. The application shall be accompanied by a statement of the use of the property before and after the transfer. The application shall be accompanied by an opinion from the Ministry of Education on the fulfilment of the conditions for exemption.

If the application is made and the conditions for the release of the tax leave have been completed before the tax is carried out, the tax administration may decide that the tax should not be paid. (11.06.2010/526)

A tax which has been returned or not paid shall be carried out if the purpose of the property or apartment changes before five years has elapsed from the date of the transfer, or if, within that period, the shares in the property or the dwelling are exhausted. Shall continue to be surrendered to the entity referred to in paragraph 1 (1). However, the tax shall not be carried out on the basis of a change in purpose where the owner is a limited liability company owned by a municipality or a consortium of municipalities and the property or apartment is put into service as referred to in Article 43b. The tax shall be carried out not later than six months after the transfer or the date on which the use of the property or apartment has changed.

Professional higher education 351/2003 Has been repealed by the Professional Higher Education 932/2014 . On the financing of L teaching and cultural activities 1705/2009 ARTICLE 26 Has been repealed by L 14/10/2014 .

ARTICLE 44 (11.06.2010/526)
Return of the tax paid in the first apartment

If the conditions for exemption referred to in Article 11 or 25 have been fulfilled only after the tax has been carried out, the tax administration shall pay the tax refund on the application. However, the tax shall not be refunded more than the amount which would have been payable in the period provided for in Article 7 or 21.

ARTICLE 45
Report on the application of the tax refund

The applicant shall provide an explanation of the conditions for reimbursement.

Chapter 7

Appeals appeal

ARTICLE 46
Right to appeal

The decision on the liability or the amount of the tax to be carried out shall be subject to appeal by the taxable person or any other person liable for the tax under this law.

On behalf of the State, the right of appeal is the rightholders' control unit. (18.4.2008/244)

§ 47 (2122012/876)
Appeal to administrative court

An appeal is lodged against the decision of the tax administration by the administrative court whose property referred to in the operative part of the tachograph is situated or whose territory is situated in the territory of the Community whose securities are subject to the decision. If the decision concerns both the property and the securities, the change is sought from the administrative court in the location of the property. If this criterion cannot be used, the appeal shall be lodged with the Helsinki Administrative Court. The decision not to give a preliminary ruling shall not be subject to appeal. The statement of appeal shall be submitted to the tax administration or to the administrative court.

The appeal period shall be 30 days from the receipt of the decision. The decision may be communicated without recourse to the licence procedure, in which case it shall be deemed to have been informed on the seventh day after the decision has been issued for the carriage of the post, unless otherwise displayed. The period of appeal of the beneficiary's judicial control unit shall be calculated from the date of the decision.

If the tax administration rectifies its decision within the meaning of Article 48, in accordance with the taxable person's requirement, the appeal shall lapse. In so far as the tax administration considers that the claim made by the taxable person in his appeal does not give rise to an adjustment of the decision, the tax administration must give its opinion on the appeal and transfer the appeal in that regard to the administrative court Referred to.

The administrative right must, in the light of the appeal and the opinion, be reserved for the appeal against the taxable person and the taxable person of the complaint lodged by the taxable person against the taxable person's right of reply to the Tax Inspection Service And, where appropriate, an opportunity for the applicant to give an explanation of reply. In addition to the administrative law Article 34 of the ec Treaty (2) provides that, without consulting the party concerned, the administrative court may, without hearing the appeal, without consulting the judicial control unit of the tax recipients, where the amount of the tax may not exceed EUR 6 000, And it is not open to interpretation or ambiguity.

ARTICLE 48 (11.06.2010/526)
Corrigendum

If, as a result of a complaint, the tax administration finds that its decision is incorrect to the detriment of a tax or liability, the tax administration must rectify the error in the decision and pay the excess tax due to the error or not, unless: The decision on the complaint has been settled.

ARTICLE 49 (11.06.2010/526)
Appeal to the Supreme Administrative Court

An appeal to the decision of the Administrative Court may be appealed to the Supreme Administrative Court if the Supreme Administrative Court grants an appeal. In this case, the appeal is complied with, as provided for in Articles 70 and 71 of the Tax Code. However, the decision to give a preliminary ruling on a preliminary ruling is 30 days from the date of notification.

§ 50 (11.06.2010/526)
Restitution or payment of tax due to appeals

On the basis of the legal decision on appeal, the tax administration must reimburse the tax, with interest, or pay tax, together with penalty payments.

ARTICLE 51
Interest rate to be paid to the refund

Where the tax is returned as a result of an application or an appeal, the taxable amount shall be paid in the tax collection regulation (183/78) The rate of interest payable on the date of repayment of the tax.

Tax collection A 903/78 Has been repealed by VMO of the tax collection 747/2005 , see Tax collection L 609/2005 ARTICLE 22 .

Chapter 8

Outstanding provisions

ARTICLE 52 (2122012/876)

§ 52 has been repealed by L 21 DECEMBER 2012/876 .

ARTICLE 53
Accountability of securities transactions

Securities trading shall be held in such a way as to ensure that it is reliably informed of the factors relevant to the determination of the transfer tax.

ARTICLE 54
Tax fraud and tax offence

The penalty for the unlawful avoidance of tax and the imposition of an offence is punishable by criminal law (39/1889) § 1 to 3. (08.11.2011)

The penalty for a tax breach on the financial transaction tax Article 4 of Chapter 29 of the Penal Code .

Where the offence referred to in paragraphs 1 or 2 is a taxable amount and in the light of other circumstances, the tax authority may, having regard also to a possible tax increase, leave without informing the prosecutor.

ARTICLE 55
Failure to provide information on taxation

Irrespective of the request of any authority, the obligation to provide information or information as provided for in Articles 29 to 31 shall be rejected, On non-compliance with taxation disclosure requirements Fine.

The non-disclosure of offences referred to in paragraph 1, the non-submission of a preliminary investigation, the non-application of the charges and the non-imposition of the sentence shall be Article 11 of Chapter 29 of the Penal Code . (08.11.2011)

ARTICLE 56 (11.06.2010/526)
Application of the provisions of the Tax Code

Tax collection and collection, recovery and settlement of tax payable to the tax administration (2006) , unless otherwise provided for in this Act.

Article 56a (18.4.2008/244)
Consultation of the judicial control unit of the beneficiaries and notification of the decision

The judicial control unit of the beneficiaries shall be consulted and the decision shall be communicated in such a way as to allow the entity to have access to the tax documents, unless otherwise provided for in Article 47.

Article 56b (22.12.2005/1085)
Electronic transactions and signature

Under this law, the matters to be dealt with under this law are governed by the law on electronic transactions (2003) .

Notifications and other documents which may be submitted to the tax authority by electronic means and which must be signed shall be verified by a strong electronic identification and electronic signature law (19/2009) By means of an advanced electronic signature or any other acceptable means. (7.8.2009/622)

The tax administration provides more detailed provisions on the way in which certified declarations and other documents can be transmitted electronically. (11.06.2010/526)

ARTICLE 57
More detailed provisions

More detailed provisions on the implementation of this law shall be adopted by the Regulation.

Chapter 9

Entry and transitional provisions

ARTICLE 58
Entry into force

This Act shall enter into force on 1 January 1997.

The law applies to donations made after the entry into force of the law.

Before the law enters into force, action can be taken to implement it.

ARTICLE 59
Applicable tax rate

On 1 July 1996 or after the date of entry into force of this Act, the provisions relating to the tax base of this Act shall apply. Bread Tax Code (662/43) Shall be subject to the provisions in force at the time of entry into force of this Act. A stamp duty rendered before the entry into force of this Act shall be returned to the Office for the Tax Office. No interest shall be paid to the refund.

ARTICLE 60
Liability for tax on past supplies

Article 9 provides for an obligation to carry out a transfer tax on previous donations, including a stamp duty which, according to the stamp duty law, should have been carried out.

ARTICLE 61
Quantity and the right to dismiss the sector

Before the date of entry into force of the law, the tax must be paid for the application of the law.

If the state of the law is not the law on the entry into force of (541/95) In accordance with paragraph 3, the application shall be made within two years of the entry into force of this Act. The claimant shall report on the payment of the tax and indicate the information provided for in Article 29 as provided for in that paragraph.

§ 62
Transfer of rented property and buildings

The transfer of the rental right before the entry into force of this Act entered into force before the entry into force of this Act, shall be carried out within the period laid down in that paragraph. The report on the payment of the tax must be presented for the purposes of registration.

If, prior to the entry into force of this Act, the transfer of the rental right referred to in paragraph 1 has been notified to the municipal authority, a statement of the tax on the performance of the tax may also be provided by a certificate issued by the authority.

ARTICLE 63
First-house tax exemption

The conditions of prior ownership referred to in Article 11 (1) (3) and Article 25 (1) (2) shall be deemed to be fulfilled if, after 1989, the transferee did not have at least half of the Shares or other equity which may be justified by the building or dwelling facility.

ARTICLE 64
Payment of tax and procedure

The provisions of Chapter 4 to 7 on the payment of the tax and the tax procedure shall also apply to transfers made before the entry into force of this Act.

However, prior to the date of entry into force of this Act, the provisions relating to the payment of the stamp duty, the repayment of the tax and the appeal shall be subject to the provisions relating to the payment of the tax, if the transfer has been carried out or has had to be subject to a tax or if the The decision on the obligation to perform or impose a decision or a preliminary ruling has been taken before the date of entry into force of this Act.

Disposals made before the entry into force of this Act shall not be subject to the provisions on the raising of the tax of this law.

Paragraph 4 has been repealed by L 30.12.1999/1346 .

ARTICLE 65
Application of other legal provisions

What else is provided for in the case of a stamp duty or a stamp duty on the transfer of the right to a loan or for the sale or exchange of securities in the event of the entry into force of this law of a transfer tax.

THEY 121/1996 , VaVM 34/1996, EV 167/1996

Entry into force and application of amending acts:

30.12.1996/1262:

This Act shall enter into force on 1 January 1997.

THEY 239/1996 , VaVM 47/1996, EV 252/1996

5.12.1997/1107:

This Act shall enter into force on 1 January 1998.

THEY 163/1997 , VaVM 27/1997, EV 162/1997

29.5.1998/356:

This Act shall enter into force on 1 June 1998.

Article 15 (5) (3) shall apply from the date of entry into force of or after the date of entry into force of the law.

THEY 31/1998 , VaVM 6/1998, EV 36/1998

12.3.1999/343:

This Act shall enter into force at the time laid down by the Regulation.

This law shall apply to supplies made after its entry into force.

THEY 60/1998 , MmVM 15/1998, EV 252/1998

29.10.1999/979:

This Act shall enter into force on 1 November 1999.

THEY 46/1999 , VaVM 7/1999, EV 35/1999

ON 30.12.1999/1346:

THEY 149/1999 , VaVM 30/1999, HaVL 10/1999, EV 131/1999

21.1.2000/52:

This Act shall enter into force at the time laid down by the Regulation.

This law shall apply to the supplies referred to in Article 14 (1) (1), as referred to in Article 14 (1) (1), and to the supplies on the basis of which the loan referred to in paragraph 1 (2) has been granted or the loan referred to in paragraph 3 has been transferred to this The law after the entry into force.

This law shall apply to supplies on the basis of which, pursuant to Article 14 (1) (2), the loan in accordance with the financing law of the EAFRD or the financial law of the reindeer economy and nature of economic activity was granted or transferred on 3 April 2000. Before the entry into force of this Act.

Excreations which are or are to be granted or transferred in accordance with Article 69 (1) of the Finance Act of the EAFRD and Article 71 (1) of the Finance Act of the Finance Act shall apply at the time of entry into force of this Act. The existing provisions.

Before the entry into force of this Act, the excess of the transfer tax shall be returned to the tax office.

21.12.2003.

THEY 104/1999 , MmVM 16/1999, EV 128/1999

21.12.2000/118:

This Act shall enter into force at the time laid down by the Regulation.

THEY 91/2000 , VaVM 28/2000, EV 147/2000

26.10.2001/911:

This Act shall enter into force on 1 January 2002.

THEY 91/2001 , VaVM 12/2001, EV 101/2001

28.12.2001/15:

This Act shall enter into force on 1 January 2002.

THEY 180/2001 , TaVM 20/2001, EV 203/2001

15.12.2003/1071:

This Act shall enter into force on 1 January 2004.

THEY 117/2003 , VaVM 27/2003, EV 67/2003

2.4.2004/2321

This Act shall enter into force on 8 April 2004.

THEY 110/2003 , OJ 16/2003, TaVM 2/2004, EV 12/2004, Directive 2001 /107/EC of the European Parliament and of the Council (32001L01107); OJ L 041, 13.2.2002, p. Directive 2001 /108/EC of the European Parliament and of the Council (32001L01108); OJ L 041, 13.2.2002 35-42

24 JUNE 2004/574:

This Act shall enter into force on 1 July 2004.

The law shall apply from or after the date of entry into force of the law.

THEY 57/2004 , VaVM 4/2004, EV 63/2004

14.12.2004:

This Act shall enter into force on 15 December 2004. Article 43a of the Act shall apply to supplies taking place on or after 1 January 2004 and shall be valid until 31 December 2007.

THEY 117/2004 , VaVM 25/2004, EV 173/2004

22.12.2005/1085:

This Act shall enter into force on 1 January 2006.

THEY 91/2005 , VaVM 22/2005 EV 141/2005

22.12.2006/12:

This Act shall enter into force on 1 January 2007.

THEY 144/2006 , VaVM 37/2006, EV 209/2006

29.12.2006/1426:

This Act shall enter into force on 1 January 2007.

The law shall apply for the first time in the taxable amount for 2007 to the mergers and divisions taking place on or after 1 January 2007.

THEY 247/2006 , VaVM 42/2006, EV 250/2006 Council Directive 2005 /19/EC (32005L0019); OJ L 58, 4.3.2005, p. 19

9. 2007/171:

This Act shall enter into force on 23 February 2007.

Articles 43b and 43c of the Act shall apply to the transfer, which shall take place between 1 January 2007 and 31 December 2012.

THEY 155/2006 , HaVM 31/2006, EV 259/2006

2.11.2007/956:

This Act shall enter into force on 9 November 2007.

THEY 59/2007 , VaVM 9/2007, EV 40/2007

23.11.2007/1064:

This Act shall enter into force on 1 January 2008 and shall be valid until 31 December 2012. The law shall apply to supplies taking place on or after 1 January 2008.

THEY 108/2007 , VaVM 13/2007, EV 60/2007

28.12.2007/1482:

This Act shall enter into force at the time of the Council Regulation.

Prior to the entry into force of this Act, the acquisition of a property or part thereof shall be subject to the provisions in force at the time of entry into force of this Act, unless otherwise specified below.

This law shall apply before the entry into force of this Act and no earlier than the acquisition of the property or part of the property of 1 January 2008, which has been granted an interest rate subsidy under the Law on Agricultural Structures.

Tax freedom relating to the acquisition of a property or part of a property which has been awarded the financing of the rural economy (329/1999) , the provisions in force at the time of entry into force of this Act shall apply. In the event of transfer to the recipient of a transfer by 31 December 2007 at the latest, a loan in accordance with the legislation or equivalent legislation referred to in Article 14 (1) (1) or (2) of the Finance Act or equivalent legislation Or the acquisition of the part thereof, the supply shall also be exempt within the meaning of Article 14 (1) (3) if, instead of the transfer, the transferor could have been granted a loan under the financing law of the EAFRD. However, if, before or after 1 January 2008, before the entry into force of this Act, the beneficiary of a donation has been transferred under the legislation or equivalent legislation referred to in Article 14 (1) (1) or (2) For the purchase of a property or a part thereof, the supply is also exempt within the meaning of Article 14 (1) (3), even if the recipient of the transfer fulfils the conditions for obtaining a loan corresponding to the equivalent in accordance with the Law on Agriculture Conditions.

THEY 113/2007 , MmVM 6/2007, EV 121/2007

18.4.2008/24:

This Act shall enter into force on 1 May 2008.

THEY 148/2007 , VaVM 5/2008, EV 25/2008

7.8.2009/622:

This Act shall enter into force on 1 September 2009.

THEY 36/2009 , LiVM 12/2009, EV 90/2009

22.12.2009/1436:

This Act shall enter into force on 1 January 2010.

Before the entry into force of this Act, measures may be taken to implement the law.

THEY 161/2009 , HVM 18/2009, EV 205/2009

29.12.2009/17:

This Act shall enter into force on 1 January 2010.

THEY 244/2009 , VaVM 43/2009, EV 252/2009

11.6.2010/526:

This Act shall enter into force on 1 September 2010.

THEY 288/2009 , VaVM 12/2010, EV 37/2010

24.6.2010/611:

This Act shall enter into force on 30 June 2010.

The transfer of funds acquired before the entry into force of this Act shall be subject to the provisions in force at the time of entry into force of this Act, unless otherwise specified below.

Where the transferor has been granted an interest rate subsidy under the Agricultural Structure Act for the purpose of acquiring a property or part thereof by 31 December 2009 at the latest, the transfer of funds to the transfer of funds shall be subject to the With the entry into force of the provisions in force.

THEY 47/2010 , VaVM 18/2010, EV 78/2010

26.8.2011/1000:

This Act shall enter into force at the time of the Council Regulation.

Before the entry into force of this Act, the acquisition of a property or part thereof shall be subject to the provisions in force at the time of entry into force of the law, unless otherwise specified below.

However, the tax shall not be carried out at the time of the adoption of the (2006) , but before the entry into force of this Act, where the transferor has been granted a loan under that law for the purchase of a property or a part thereof, and the loan could also have been granted under the finance law of the reindeer husbane and the nature (45/2000) Basis.

At the date of entry into force of or after the date of entry into force of this Act, the supply of a property or parts thereof shall also be exempt when the transferor is subject to the acquisition of a property or a part of the property before the entry into force of the law A loan under the Finance Act.

THEY 247/2010 , MmVM 34/2010, EV 353/2010

14.12.2012/775:

This Act shall enter into force on 1 January 2013.

THEY 32/2012 , TaVM 11/2012, EV 117/2012

21 DECEMBER 2012/876:

This Act shall enter into force on 1 January 2013.

At the time of entry into force of this Act, the provisions in force on the date of entry into force of this Act shall apply to the appeal to the administrative court and to the exemption or deferral of the tax. Pending the entry into force of this Act, the accrued interest shall be subject to the provisions in force at the time of entry into force of this Act.

THEY 76/2012 , VaVM 29/2012, EV 136/2012

28.12.20121:

This Act shall enter into force on 1 January 2013. Articles 43 to 43c are valid until 31 December 2016.

Articles 43 to 43c of the Act shall apply to a transfer under or after the date of entry into force of the law. For the rest, the law shall apply to extradition on the basis of an agreement concluded on or after 1 March 2013. On the date of entry into force of or after the date of entry into force of the Act, but before the date of entry into force of the Act of 1 March 2013, the provisions in force at the time of entry into force of the Act shall apply.

THEY 125/2012 , VaVM 33/2012, EV 164/2012

8.11.2013/786:

This Act shall enter into force on 1 December 2013.

THEY 191/2012 , VaVM 15/2013, OJ 17/2013, LaVL 8/2013, EV 114/2013

7.3.2014/18:

This Act shall enter into force on 15 March 2014.

THEY 94/2013 , TaVM 38/2013, PeVL 43/2013, EV 4/2014, Directive 2011 /61/eu of the European Parliament and of the Council; (32011L0061); OJ L 174, 1.7.2011, p. 1