arvonkelpoisuus

Arvonkelpoisuus is a Finnish legal concept that translates roughly to "eligibility for valuation" or "value ascertainability." It refers to the legal requirement that something must have a discernible or ascertainable value in order to be subject to certain legal actions, particularly those involving compensation, damages, or taxation. This principle ensures that legal and financial decisions are based on objective or reasonably determinable worth, rather than mere speculation or subjective opinion.

In practice, arvonkelpoisuus is a prerequisite for establishing the basis of claims in civil law, such as in tort cases where compensation for losses is sought. If the loss or damage cannot be valued, a claim for damages may be dismissed. Similarly, in property law, for a property to be effectively bought, sold, or mortgaged, its value must be ascertainable. This often involves professional appraisals or market comparisons.

The concept also extends to administrative law, particularly in taxation. For instance, assets subject to capital gains tax or inheritance tax must have a value that can be determined according to established legal or financial methodologies. If a value cannot be reasonably ascertained, the tax authority may struggle to impose or collect taxes accurately. The determination of arvonkelpoisuus can sometimes be a point of contention in legal disputes, requiring expert testimony or specific valuation methods to resolve.