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Uudenmaan LO 28.6.1984 1244/III AI generated

Firm expenses for lawyer attending international ceremony deemed deductible as business income generation costs.

Case Number Uudenmaan LO 28.6.1984 1244/III
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court allowed the deduction of travel expenses for a lawyer attending a French judicial opening ceremony. The firm argued these costs were incurred to generate and preserve income, while the tax authority questioned their business necessity. The court ruled that participation in such international events directly supports the firm's professional activities and income generation.

Legislator headnote

AI generated

ElinkVL 7 §; Travel expenses incurred by a partner of a partnership firm for attending an international judicial ceremony are deductible as expenses for generating and preserving income if the participation serves the firm's professional activities.

Keywords

AI generated
tax deduction business expenses income generation international ceremony partnership firm travel costs professional activities

Cited Legislation

AI generated
ElinkVL 7 §

Cited Case Law

AI generated
ULO: T:1240/V A:28.6.1984
ULO: T:1240/V A:28.6.1984
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Full text

Asianajaja, joka oli asianajotoimintaa harjoittavan kommandiittiyhtiön

vastuunalainen yhtiömies, oli Suomen Asianajajaliiton

edustajana osallitunut Ranskan tuomioistuinten vuotuiseen

avajaisseremoniaan, johon Euroopan eri maiden asianajolaitosten

ja tuomarikunnan edustajat oli kutsuttu kansainvälisen

tavan mukaan puolisoineen. Asianajajan ja hänen puolisonsa

matkakulut katsottiin yhtiön tulon hankkimisesta ja

säilyttämisestä johtuneiksi menoiksi. Verovuosi 1981. Äänestys.

ElinkVL 7 §

vrt. ULO: T:1240/V A:28.6.1984