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Uudenmaan LO 11.11.1983 786/I AI generated

Private school training did not qualify as regular full-time education under TVL 36 § 1.4 for student tax reduction.

Case Number Uudenmaan LO 11.11.1983 786/I
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court dismissed the taxpayer's claim for a student tax reduction for the 1981 tax year. The court found that private vocational training at a commercial school failed to meet the statutory requirements of being regular and full-time education under TVL 36 § 1.4. Consequently, the right to the reduction was denied because the specific educational activities did not align with the legislative definition of qualifying education.

Legislator headnote

AI generated

TVL 36 § 1 mom 4 kohta; Private vocational training does not constitute regular and full-time education required for student tax reduction.

Keywords

AI generated
student tax reduction regular full-time education private vocational training commercial school TVL 36 section 1.4

Cited Legislation

AI generated
TVL 36 § 1 mom 4 kohta
AI generated
admin_1983_turku-and-pori-county__976
Student tuition reduction denied because course duration exceeded statutory maximum period for the benefit.
admin_1988_hame-county__369
Student tuition deduction allowed for courses completed at a recognized adult education institute during the tax year.
admin_1986_turku-and-pori-county__1070
Student exam attendance without regular teaching denied tuition reduction under TVL 36 § 1 (4).
admin_1987_oulu-county__308
Student tuition expenses at recognized school qualify for income tax deduction under TVL 36 § 1 (4).
admin_1984_turku-and-pori-county__322
Student study reduction tax credit granted for mandatory pre-training completed in summer 1980.

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Full text

Yksityisoppilaana kauppaoppilaitoksessa saatua opetusta ei

voitu pitää sellaisena säännöllisenä ja täytenä opetuksena,

jota tarkoitetaan TVL 36 §:n 1 momentin 4 kohdassa. Oikeutta

opiskelijavähennykseen ei ollut. Verovuosi 1981.

TVL 36 § 1 mom 4 kohta