Teacher's travel expenses for student training trip deductible from taxable income under TVL 25 § 1.

The Administrative Court allowed the deduction of necessary travel expenses incurred by a teacher accompanying students to a training trip in Greece. The teacher argued that these costs were directly related to their professional duties and thus deductible from taxable income for the 1982 tax year. The court upheld this position, confirming that expenses for official educational activities qualify for tax relief under the relevant income tax provisions.