Tax court allows deduction of uniform and tie costs as business expenses for a taxi driver.

The Central Finland County Administrative Court allowed the taxpayer's request to deduct 380 marks for a uniform and tie from his business income. The taxpayer argued that the tax authority incorrectly rejected the deduction, while the tax authority contended that the costs were not strictly necessary for the profession. The court ruled in favor of the taxpayer, confirming that the uniform and tie were essential attire required by the taxi driving regulations to perform the job properly.