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Oulun LO 6.5.1986 376/I AI generated

Tax deduction for private car use denied when public transport was available on most workdays.

Case Number Oulun LO 6.5.1986 376/I
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court dismissed the taxpayer's claim for a deduction based on private car use for school travel. The taxpayer argued that public transport was unavailable on two days per week, justifying the deduction for those specific days. The court rejected this because the taxpayer failed to prove that public transport was genuinely unavailable on the remaining days, rendering the claim inadmissible.

Legislator headnote

AI generated

TVL 26 § 1 mom 5 kohta; A deduction for private vehicle expenses is only granted when public transport is demonstrably unavailable on the days in question, not merely on a few days of the week.

Keywords

AI generated
income tax deduction private vehicle expenses public transport availability school travel costs administrative court ruling

Cited Legislation

AI generated
TVL 26 § 1 mom 5 kohta
AI generated
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_7005-2007
Student bus subsidy allowed when school commute becomes too difficult due to childcare obligations.
admin_1988_hame-county__1085
Court allows deduction of car expenses for a developmentally disabled child's care transport.
admin_1994_mikkeli-county__342
Taxi driver's business travel expenses between home and stand are deductible business income expenses.
admin_1988_hame-county__877
Spouse allowed to deduct car travel costs between home and workplace when husband holds free car allowance.

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Full text

X:n kunnan koululaitoksessa neljän koulun yhteisenä englannin

kielen aineenopettajana toiminut A joutui päivittäin käyttämään

omaa autoa koululta toiselle siirtymiseen ja opetusmateriaalin

kuljettamiseen. A:lla oli oikeus asunnon ja kulloisenkin

toimipaikan välisten matkojen kustannusten vähentämiseen

oman auton käytön perusteella vain niiltä kahdelta työpäivältä

viikossa, joiden osalta oli selvitetty, että aikatauluiltaan

soveltuvia julkisen liikenteen kulkuvuoroja ei

ollut käytettävissä. Verovuosi 1982.

TVL 26 § 1 mom 5 kohta