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Oulun LO 3.7.1986 478/II AI generated

Tax deduction for commuting costs denied when actual heating expenses exceeded approved mileage rate.

Case Number Oulun LO 3.7.1986 478/II
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 teacher's claim for reimbursement of actual commuting costs. Although the tax authority approved deductions based on the standard mileage rate, it determined that the teacher's actual electricity heating expenses for the commute exceeded this approved amount. The court upheld the decision that the approved mileage rate covered all commuting-related costs, including heating, thereby rejecting the request for additional reimbursement based on actual expenses.

Legislator headnote

AI generated

TVL 26 § 1 mom 5 kohta; The tax authority's approval of commuting costs based on the standard mileage rate precludes a taxpayer from claiming reimbursement for actual heating expenses incurred during the commute, as the approved rate is deemed to cover all such costs.

Keywords

AI generated
tax deduction commuting mileage rate limit actual expense claim heating costs commute administrative court review tax authority decision reimbursement denial

Cited Legislation

AI generated
TVL 26 § 1 mom 5 kohta
AI generated
admin_1988_central-finland-county__272
Court allows roadmaster to deduct home-to-work travel costs based on personal car use due to mobile work requirements.
admin_1988_hame-county__877
Spouse allowed to deduct car travel costs between home and workplace when husband holds free car allowance.
admin_1994_mikkeli-county__342
Taxi driver's business travel expenses between home and stand are deductible business income expenses.
admin_1987_uusimaa-county__1664
Finnish tax court ruled daily commutes to special work sites are private residence to workplace trips under TVL 26 §.
admin_1993_vaasa-county__260
Tax court dismissed claim that car benefit value was too low for commuting expense deduction.

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Full text

Asunnon ja työpaikan välisistä matkoista X:n kunnan palveluksessa

olevalle opettaja A:lle aiheutuneet kustannukset oli

hyväksytty verotuksessa vähennykseksi omaa autoa käyttäen verohallituksen

yhtenäistämisohjeissa mainitun kilometritaksan

mukaisesti. A ei ollut selvittänyt näistä matkoista aiheutuneiden

todellisten kustannusten määrää. Lääninoikeus katsoi,

että A:lle työpaikallaan aiheutuneita auton sähkölämmityskuluja

oli pidettävä asunnon ja työpaikan välisistä matkoista

aiheutuneina kustannuksina ja että kilometritaksan mukaan vähennykseksi

hyväksytyt matkakustannukset kattoivat myös sähkölämmityskulut.

Verovuosi 1982.

TVL 26 § 1 mom 5 kohta