Teacher's income tax deduction for dictionary purchase allowed under TVL 25 and 26.

The Administrative Court allowed the teacher's claim to deduct the cost of a new Finnish dictionary from taxable income. The teacher argued that the dictionary was necessary for teaching Finnish, Swedish, and English, while the tax authority initially questioned the expense's relevance. The court ruled that the dictionary was a legitimate tool for the teacher's professional duties, thereby permitting the deduction under the relevant tax provisions.