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Uudenmaan LO 19.5.1986 620/III AI generated

Court dismissed tax deduction claim for foreign travel expenses as non-deductible living costs.

Case Number Uudenmaan LO 19.5.1986 620/III
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 to deduct foreign travel expenses incurred during work in Vietnam for the 1982 tax year. The taxpayer argued these costs were covered by employer-provided travel allowances and should be exempt under specific tax provisions, while the tax authority classified them as non-deductible living expenses. The court ruled that the expenses did not qualify for exemption or deduction, thereby upholding the tax authority's position.

Legislator headnote

AI generated

Verovelvollisuuslaki 22 § 1 mom 10 kohta; 25 §; 27 §: Expenses incurred by a taxpayer abroad for leisure and shopping trips during employment are not deductible living expenses and do not qualify for tax exemption under the Income and Wealth Tax Act.

Keywords

AI generated
income tax deduction foreign travel expenses living cost deduction tax exemption employer travel allowance

Cited Legislation

AI generated
TVL 22 § 1 mom 10 kohta
TVL 25 §
TVL 27 §
AI generated
kho-precedent_2006_45
Tax authority ordered back payments for 1997-2001; Supreme Court allowed due to good faith reliance on prior practice.
admin_2001_turku__677
Administrative court allows manager to deduct meal allowance excess as living expenses.
admin_1985_vaasa-county__1664
Court ruled travel allowances for work site visits are tax-free business expenses, not taxable income.
insurance_2000_8784-1999
Court dismissed unemployment claim for short Vietnam trip as traveler remained available for work.
admin_1996_turku-and-pori-county__175
Court ruled employer's housing allowance for remote work site is tax-exempt if reasonable.

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Full text

Verovelvollinen oli verovuonna työskennellyt tie- ja vesirakennushallituksen

määräyksestä Vietnamissa telakkaprojektissa.

Työnantaja oli maksanut ns. lomamatkarahaa Vietnamin ulkopuolelle

tehtyjen perustarvikkeiden hankintamatkojen ja lomatkojen

kustannusten peittämiseksi. Korvausta ei pidetty tulo-

ja varallisuusverolain 22 §:n 1 momentin 10 kohdassa tarkoitettuna,

ulkomaalla suoritetusta työstä tai tehtävästä

johtuvien erityisten menojen peittämiseksi suoritettuna verovapaana

korvauksena, eikä muullakaan perusteella verovapaana.

Verovelvollisen ulkomaalla työskentelyn aikana tekemistä loma-

ja hankintamatkoista aiheutuneita menoja pidettiin vähennyskelvottomina

elantomenoina. Verovuosi 1982.

TVL 22 § 1 mom 10 kohta

TVL 25 §

TVL 27 §