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Keski-Suomen LO 21.2.1986 236 AI generated

Administrative court allows deduction of commuting costs based on actual car usage under tax law.

Case Number Keski-Suomen LO 21.2.1986 236
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Central Finland allowed the taxpayer to deduct commuting expenses between home and work. The taxpayer, a professor, worked part-time at a technical university and part-time at a university while living in a rural area, commuting twice weekly. The court ruled that expenses could be calculated based on actual car usage rather than a fixed rate, aligning with the specific provisions of the tax law.

Legislator headnote

AI generated

TVL 25 § 1 mom; The court established that commuting expenses between residence and workplace may be deducted based on actual vehicle usage when the taxpayer's work schedule involves multiple locations or irregular hours.

Keywords

AI generated
tax deduction commuting expenses vehicle usage professor employment administrative court ruling

Cited Legislation

AI generated
TVL 25 § 1 mom
AI generated
admin_1986_oulu-county__1106
Tax court allows deduction for monthly weekend travel costs incurred by a student during work training.
insurance_2015_6504-2013
Court allows pension contributions for CERN work during formal employment breaks if paid by same employer.
admin_1991_hame-county__346
Court allows deduction of public transport costs for weekend trips to special work locations instead of private car costs.
insurance_2008_4287-2007
Court allows unemployment support when relocation for marriage creates valid reason for job termination.
labour_1981_95
Labor court dismissed claim that partial assistant professor roles counted as full-time service for pension.

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Full text

A:lla oli verovuonna asunto ja koti Jyväksylän maalaiskunnassa. Hän hoiti virkaatoimittavana apulaisprofessorin virkaa Lappeenrannan teknillisessä korkeakoulussa. A:lla oli dosentin toimi Jyväskylän yliopistossa. Lisäksi hän teki tieteellistä työtä kotonaan ja sanotussa yliopistossa. A oli Lappeenrannassa kahtena päivänä viikossa tiistaisin ja keskiviikkoisin. Lääninoikeus katsoi, että A:lla oli näissä oloissa oikeus vähentää kodin ja Lappeenrannan välisten matkojen kustannukset tulo- ja varallisuusverolain 25 §:n nojalla oman auton käytön mukaan laskettuna.

Verovuosi 1983.

Äänestys 2-1.

TVL 25 § 1 mom