Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
Oulun LO 28.11.1986 1106/I AI generated

Tax court allows deduction for monthly weekend travel costs incurred by a student during work training.

Case Number Oulun LO 28.11.1986 1106/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 of Oulu allowed the taxpayer's claim to deduct travel expenses for monthly weekend visits to his parents' home during his work training period. The taxpayer, a single student born in 1964, argued that these costs were necessary for his education and training, while the opposing party contested the extent of the deduction. The court ruled in favor of the taxpayer, establishing that such travel costs incurred by a student during work training are deductible under the relevant tax provisions.

Legislator headnote

AI generated

TVL 26 § 1 mom 5 kohta; A student's travel expenses for monthly weekend visits to parents during work training are deductible as necessary costs for education and training.

Keywords

AI generated
tax deduction student expenses work training travel costs weekend visits administrative court income tax

Cited Legislation

AI generated
TVL 26 § 1 mom 5 kohta

Cited Case Law

AI generated
OLO T:1105/I, A:28.11.1986
OLO T:1105/I, A:28.11.1986
KHO:n päätös T:2148, A:29.5.1987
KHO:n päätös T:2148, A:29.5.1987, Ei muutosta.
AI generated
admin_1988_turku-and-pori-county__832
Administrative court dismissed student fee reduction claim as study did not meet statutory full-time requirements.
admin_1983_turku-and-pori-county__976
Student tuition reduction denied because course duration exceeded statutory maximum period for the benefit.
admin_1983_uusimaa-county__786
Private school training did not qualify as regular full-time education under TVL 36 § 1.4 for student tax reduction.
admin_1981_turku-and-pori-county__399
Student's agricultural training period not recognized for tuition reduction due to lack of separate grades.
admin_1986_uusimaa-county__87
Student tax reduction denied because military academy study did not meet TVL 36 § 1.4 criteria.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Verovelvollisen opiskelu ammattikoulussa T:n kaupungissa oli

tapahtunut osaksi työharjoitteluna. Työharjoittelun osalta

oli ammattikoulua ylläpitänyt yhtiö maksanut koko verovuoden

myös palkkaa. Verovelvollinen, joka oli naimaton ja syntynyt

vuonna 1964, oli käynyt opiskeluaikana kerran kuukaudessa

vanhempiensa luona kotipaikkakunnallaan. Hänellä oli oikeus

vähentää tulostaan näistä viikonloppumatkoista aiheutuneet

kustannukset. Verovuosi 1983. Äänestys 6-2.

TVL 26 § 1 mom 5 kohta

Vrt. OLO T:1105/I, A:28.11.1986

KHO:n päätös T:2148, A:29.5.1987, Ei muutosta.