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Hallituksen esitys eduskunnalle laiksi arvonlisäverolain 40 §:n muuttamisesta

VM104:00/2021 Statute drafting

Basic information Completed

Project number VM104:00/2021

Case numbers VN/20411/2021

Set by Ministry of Finance

Term/schedule 16.8.2021 – 13.4.2022

Date of appointment

  • taxation
  • Value Added Tax Act

Law drafting

HE laiksi arvonlisäverolain 40 §:n muuttamisesta

  • 1

    Under preparation

    Added to session on 21.1.2022
  • 2

    Estimated week of presentation

    Original estimated week of presentation 42/2021
    Estimated new week of presentation 5/2022
  • 3

    Submitted to Parliament

    3.2.2022
    HE 4/2022 Information on parliamentary proceedings
  • 4

    Current stage: Statute adopted

    • Finlex 284/2022

Parliamentary reply EV 26/2022

Esityksessä muutettaisiin arvonlisäverolakia vastaamaan EU-oikeutta siten, että Suomessa myytävien koulutuspalveluiden arvonlisäverollisuutta tulisi arvioida Suomen lainsäädännön mukaisin perustein huomioiden Suomessa vallitseva kilpailutilanne. Esityksellä muutetaan toisessa EU-jäsenvaltiossa kotipaikan omaavien yliopistojen Suomessa myymien MBA-tutkintojen (Master of Business Administration) –koulutusohjelmien arvonlisäverokohtelu vastaamaan suomalaisten yliopistojen myymien MBA-koulutusohjelmien arvonlisäverollista käsittelyä.

Minister in chargeMinister of Finance Saarikko

Contact personSuvi Anttila, Ministry of Finance

Contact person
Suvi Anttila, Hallitusneuvos
tel. +358 295 530 201
[email protected]

Contact person
Paula Laakso, Erityisasiantuntija
tel. +358 295 530 370
[email protected]

Project status

    Lausuntokierros

    10.9.2021 – 8.10.2021 Round for comments

    Documents

    1. Veronmaksajain Keskusliitto ry:n lausunto PDF

      8.10.2021 Veronmaksajain Keskusliitto ry

    2. Keskuskauppakamarin lausunto PDF

      8.10.2021 Keskuskauppakamari ry

    3. Elinkeinoelämän keskusliitto EK:n lausunto PDF

      8.10.2021 Elinkeinoelämän Keskusliitto EK

    4. Suomen Yrittäjät ry:n lausunto PDF

      8.10.2021 Suomen Yrittäjät ry

    5. Amcham Finlandin, Estonian Business Schoolin ja Henley Business Schoolin lausunto PDF

      8.10.2021 Henley Business School

    6. Opetus- ja kulttuuriministeriön lausunto PDF

      8.10.2021 Ministry of Education and Culture

    7. Verohallinnon lausunto PDF

      7.10.2021 Verohallinto

    8. RP utkast till lag om ändring av 40 § i mervärdesskattelagen 17.9.2021 PDF

      17.9.2021 Ministry of Finance

    9. Begäran om utlåtande RP 40 § i mervärdesskattelagen PDF

      16.9.2021 Ministry of Finance

    10. Lausuntopyyntö HE arvonlisäverolain 40 § PDF

      10.9.2021 Ministry of Finance

    11. HE-luonnos arvonlisäverolain 40 §n muuttamisesta PDF

      10.9.2021 Ministry of Finance

Lausuntokierros

10.9.2021 – 8.10.2021 Round for comments

Documents

  1. Veronmaksajain Keskusliitto ry:n lausunto PDF

    8.10.2021 Veronmaksajain Keskusliitto ry

  2. Keskuskauppakamarin lausunto PDF

    8.10.2021 Keskuskauppakamari ry

  3. Elinkeinoelämän keskusliitto EK:n lausunto PDF

    8.10.2021 Elinkeinoelämän Keskusliitto EK

  4. Suomen Yrittäjät ry:n lausunto PDF

    8.10.2021 Suomen Yrittäjät ry

  5. Amcham Finlandin, Estonian Business Schoolin ja Henley Business Schoolin lausunto PDF

    8.10.2021 Henley Business School

  6. Opetus- ja kulttuuriministeriön lausunto PDF

    8.10.2021 Ministry of Education and Culture

  7. Verohallinnon lausunto PDF

    7.10.2021 Verohallinto

  8. RP utkast till lag om ändring av 40 § i mervärdesskattelagen 17.9.2021 PDF

    17.9.2021 Ministry of Finance

  9. Begäran om utlåtande RP 40 § i mervärdesskattelagen PDF

    16.9.2021 Ministry of Finance

  10. Lausuntopyyntö HE arvonlisäverolain 40 § PDF

    10.9.2021 Ministry of Finance

  11. HE-luonnos arvonlisäverolain 40 §n muuttamisesta PDF

    10.9.2021 Ministry of Finance

Lausuntomenettely

  1. Veronmaksajain Keskusliitto ry:n lausunto PDF

    8.10.2021 Veronmaksajain Keskusliitto ry

  2. Keskuskauppakamarin lausunto PDF

    8.10.2021 Keskuskauppakamari ry

  3. Elinkeinoelämän keskusliitto EK:n lausunto PDF

    8.10.2021 Elinkeinoelämän Keskusliitto EK

  4. Suomen Yrittäjät ry:n lausunto PDF

    8.10.2021 Suomen Yrittäjät ry

  5. Amcham Finlandin, Estonian Business Schoolin ja Henley Business Schoolin lausunto PDF

    8.10.2021 Henley Business School

  6. Opetus- ja kulttuuriministeriön lausunto PDF

    8.10.2021 Ministry of Education and Culture

  7. Verohallinnon lausunto PDF

    7.10.2021 Verohallinto

  8. RP utkast till lag om ändring av 40 § i mervärdesskattelagen 17.9.2021 PDF

    17.9.2021 Ministry of Finance

  9. Begäran om utlåtande RP 40 § i mervärdesskattelagen PDF

    16.9.2021 Ministry of Finance

  10. Lausuntopyyntö HE arvonlisäverolain 40 § PDF

    10.9.2021 Ministry of Finance

  11. HE-luonnos arvonlisäverolain 40 §n muuttamisesta PDF

    10.9.2021 Ministry of Finance

Ungrouped

Person

Role, Term

Anttila, Suvi
Hallitusneuvos
Ministry of Finance

Role: Project contact person
16.8.2021 –

Laakso, Paula
Erityisasiantuntija
Ministry of Finance

Role: Project contact person
20.12.2021 –

Honkanen, Samu
Erityisasiantuntija
Ministry of Finance

Role: Project contact person
16.8. – 17.12.2021

Read more

Eduskunnan vastaus hallituksen esitykseen laiksi arvonlisäverolain 40 §:n muuttamisesta (HE 4/2022 vp; EV 26/2022 vp)

Ministry of Finance Decision 13.4.2022 13.57

Eduskunnan vastaus hallituksen esitykseen laiksi arvonlisäverolain 40 §:n muuttamisesta (HE 4/2022 vp; EV 26/2022 vp)

Ministry of Finance Decision 13.4.2022 13.51

Hallituksen esitys eduskunnalle laiksi arvonlisäverolain 40 §:n muuttamisesta

Ministry of Finance Decision 3.2.2022 13.42

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