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Uudenmaan LO 9.5.1984 272/I AI generated

Court quashed tax assessment due to lack of documentation for vehicle expense deduction.

Case Number Uudenmaan LO 9.5.1984 272/I
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The administrative court quashed the tax assessment and remanded the case to the tax board for reconsideration. The taxpayer failed to provide a detailed breakdown of actual costs incurred from using their own car for daily transport of a valuable cello over a 50-kilometer route. The court held that without such specific documentation, the tax board could not determine the allowable deduction amount.

Legislator headnote

AI generated

TVL 26 § 1 mom 5 kohta; The court cannot approve a vehicle expense deduction without a verified statement of actual costs incurred by the taxpayer.

Keywords

AI generated
vehicle expense deduction tax assessment quashed documentation requirements actual costs verification remand to tax board

Cited Legislation

AI generated
TVL 26 § 1 mom 5 kohta
AI generated
admin_1992_kuopio-county__285
Administrative court allows commuting costs deduction for professional practitioner using personal car.
admin_1988_central-finland-county__272
Court allows roadmaster to deduct home-to-work travel costs based on personal car use due to mobile work requirements.
admin_1984_central-finland-county__1023
Court allows car repair costs as deductible income-related expenses for a forest ranger's necessary work travel.
admin_1991_hame-county__346
Court allows deduction of public transport costs for weekend trips to special work locations instead of private car costs.
admin_1988_turku-and-pori-county__1255
Court dismissed interest deduction on employer's car debt as not qualifying for employee business activity tax relief.

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Full text

Kaupunginorkesterin sellisti oli joutunut kuljettamaan päivittäin

mukanaan asunnon ja työpaikan välisellä matkalla selloaan.

Koska työmatka oli ollut 50 kilometriä ja kysymyksessä

oli ollut suurikokoinen, arvokas ja lämmönvaihteluille herkkä

soitin, katsottiin halvimmaksi kulkuneuvoksi asunnon ja työpaikan

välisillä matkoilla oma auto. Kun oman auton käytöstä

aiheutuneista todellisista kuluista ei esitetty selvitystä,

lääninoikeus ei ottanut ensi asteena ratkaistavakseen, minkä

suuruisena vähennys oli tehtävä, vaan kumosi verotuksen ja

palautti asian verolautakunnalle uudelleen käsiteltäväksi.

Verovuosi 1979.

TVL 26 § 1 mom 5 kohta