Legislator Case Law & Legislation
Uudenmaan LO 23.1.1985 92/IV AI generated

Home economics teacher's half reduction of textbook purchase costs allowed under TVL professional literature rules.

Case Number Uudenmaan LO 23.1.1985 92/IV
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted

Legislator summary

AI generated

The Administrative Court allowed the home economics teacher's request to reduce half the purchase cost of the 'Suomalainen ruokapöytä' book series as professional literature. The teacher argued that the books were essential for their professional duties, while the tax authority initially denied the full deduction. The court ruled in favor of the teacher by applying the specific provisions of the Tax Act regarding professional literature expenses.

Legislator headnote

AI generated

TVL 25 § 1 mom; TVL 26 § 1 mom 6 kohta; TVL 27 §: A teacher may deduct half the cost of professional literature if the material is directly related to their professional duties and approved for use in teaching.

Keywords

AI generated
professional literature deduction home economics teacher textbook purchase costs Tax Act provisions educational expenses

Cited Legislation

AI generated
TVL 25 § 1 mom
TVL 26 § 1 mom 6 kohta
TVL 27 §
AI generated

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Full text

Peruskoulun kotitalousopettaja sai ammattikirjallisuusmenona

vähentää puolet Suomalainen ruokapöytä -nimisen kirjasarjan

hankintamenosta. Verovuosi 1981.

TVL 25 § 1 mom

TVL 26 § 1 mom 6 kohta

TVL 27 §