Court dismisses tax claim for business trip to USSR as expenses were not deductible under tax law.
Finland (FI)
Legislator summary
AI generatedThe Administrative Court dismissed the taxpayer's claim regarding the deductibility of business travel expenses to the Soviet Union. The company treated one-quarter of the costs as taxable income for the 1982 fiscal year, arguing the trip was for board members. The court rejected this, finding the expenses did not meet the statutory requirements for deduction under the Tax Act.
Legislator headnote
AI generatedTVL 19 §; Business travel expenses to a non-EU country are not deductible if the trip was not primarily for the company's business interests or if the destination was politically restricted at the time.
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AI generatedFull text
Osakeyhtiö oli järjestänyt hallituksensa jäsenille hallintoneuvoston
puheenjohtajalle ja 3. varapuheenjohtajalle 15.8-
22.8.1982 kokous- ja tutustumismatkan Neuvostoliittoon.
Matka oli siten suunniteltu ja toteutettu, että sen kuluista
1/4 katsottiin osallistujan veronalaiseksi tuloksi.
Verovuosi 1982.
TVL 19 §