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Kuopion LO 24.2.1986 81/I AI generated

Court allows farm worker's travel costs between two work shifts for tax deduction purposes.

Case Number Kuopion LO 24.2.1986 81/I
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court allowed the taxpayer to deduct travel expenses incurred between two separate work shifts. The farmer worked in two distinct periods with a four-to-five-hour gap, traveling home by his own car during this time. While the Tax Board initially approved only daily costs, the Court ruled that these intermediate trips were comparable to shift-related travel and thus deductible under the Income Tax Act.

Legislator headnote

AI generated

TVL 25 §; TVL 26 § 1 mom 5 kohta: Travel expenses incurred by a taxpayer between two separate work shifts are deductible if they are comparable to shift-related travel and do not exceed the daily limit.

Keywords

AI generated
income tax deduction travel expenses separate work shifts own vehicle costs agricultural worker intermediate travel taxable income reduction

Cited Legislation

AI generated
TVL 25 §
TVL 26 § 1 mom 5 kohta
AI generated
admin_1991_turku-and-pori-county__637
Daily commute costs for special industry workers are deductible expenses under TVL 25 § 1.
kko-precedent_1995_200
Supreme Court dismisses work injury claim for injury during unauthorized off-site cafe visit exceeding break time.
admin_1988_kuopio-county__532
Tax court allows home-to-work travel deductions only for days with breaks exceeding three and a half hours.
admin_1992_kuopio-county__312
Farming holiday worker's travel costs between home and work deductible without personal share or cap.
admin_1987_uusimaa-county__1664
Finnish tax court ruled daily commutes to special work sites are private residence to workplace trips under TVL 26 §.

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Full text

Oikeuskysymyksenä asiassa oli, olivatko kahdessa eri työjaksossa

työskentelevän maatalouslomittajan asunnon ja

työpaikan välisten matkojen kustannukset vähennyskelpoisia

myös siltä osin kuin ne aiheutuivat työjaksojen välillä tehdyistä

matkoista.

Maatalouslomittaja teki työtä kahdessa eri jaksossa.

Jaksojen väli oli 4-5 tuntia. Tuolloin hän kävi kotonaan

omalla autolla.

Verolautakunta hyväksyi päivittäiset matkakustannukset omalla

autolla kerran päivässä.

Lääninoikeus katsoi, että kyseessä olivat vuorotyöstä aiheutuneisiin

matkoihin rinnastettavat matkat ja hyväksyi matkakustannukset

vähennettäväksi myös jaksojen välillä.

verovuosi 1983.

TVL 25 §

TVL 26 § 1 mom 5 kohta