Union dues paid to a trade union are not deductible expenses for income tax purposes.

The Administrative Court dismissed the taxpayer's claim to deduct union membership fees from taxable income for the years 1981 and 1982. The taxpayer argued that these payments constituted expenses derived from income generation, but the court found no legal basis for such treatment under the Income Tax Act. Consequently, the court ruled that union dues do not qualify as deductible expenses for income tax purposes.