Court allows deduction of marketing institute course fees as income-deriving expense due to changed job duties.

The Administrative Court allowed the taxpayer to deduct course fees paid at the Marketing Institute as an income-deriving expense. The taxpayer, an electronics design engineer, took the course because his job duties had changed to require marketing-related English skills. The court ruled that the change in task nature made the expense directly connected to earning income, thus permitting the deduction under the relevant tax law.