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Hämeen LO 9.12.1986 1303/III AI generated

Administrative court allows deduction of police equipment costs from salary as part of income tax reduction.

Case Number Hämeen LO 9.12.1986 1303/III
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 Hämeenlinna allowed the deduction of 700 marks for police equipment from the taxpayer's income. The taxpayer, a police officer, purchased the equipment with colleagues for duty readiness while on voluntary leave, receiving 15% of their calculated hourly wage as pay during that time. The court ruled that these specific costs were deductible under the relevant tax provision.

Legislator headnote

AI generated

TVL 25 § 1 mom; Costs incurred by a public servant for equipment necessary for duty readiness while on voluntary leave are deductible as part of income tax reduction.

Keywords

AI generated
income tax reduction public servant equipment voluntary leave duty readiness administrative court ruling

Cited Legislation

AI generated
TVL 25 § 1 mom
AI generated
kko-precedent_1992_85
Supreme Court allows state to recover police officers' vacation pay when they transport a detainee to court.
admin_1992_turku-and-pori-county__1071
Court dismisses claim for wheelchair and crutch costs under disability services act.
ECLI:FI:KKO:2025:42
Defendant must repay state for defense lawyer fees when losing criminal case involving state-appointed counsel.
admin_1988_central-finland-county__1080
County court dismissed chief's decision; police chief's authority to decide compensation claims is statutory.
kho-precedent_2014_165
Court dismissed disability aid claim for car modifications as discretionary budget allocation not absolute right.

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Full text

Apulaisnimismies A vaati vähennettäväksi tulonhankkimismenoina henkilöhakulaitteen hankintakustannukset 700 markkaa.

Henkilöhakulaitteen ovat päällystöön kuuluvat X:n ja Y:n nimismiespiirien viisi poliisimiestä yhdessä hankkineet päällystövalmiudessa oloa varten. Kukin heistä on niinsanotussa vapaamuotoisessa varallaolovalmiudessa, josta suoritetaan palkkiona 15 prosenttia laskennallisesta tuntipalkasta, keskimäärin joka viides viikko virka-ajan ulkopuolisen ajan.

Vaatimus hyväksyttiin.

TVL 25 § 1 mom