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Uudenmaan LO 30.5.1986 721/III AI generated

Administrative court dismissed tax appeal regarding flexible working hours and public transport costs.

Case Number Uudenmaan LO 30.5.1986 721/III
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Uusimaa dismissed the taxpayer's appeal concerning the calculation of tax transport costs for flexible working hours. The taxpayer claimed adherence to regular hours but failed to substantiate the specific times actually worked, while the lower court deemed public transport the cheapest option given the minor deviations. The court upheld the decision because the taxpayer did not provide evidence proving their actual working schedule differed significantly from the regular hours.

Legislator headnote

AI generated

TVL 26 § 1 mom 5 kohta; The taxpayer must substantiate the actual working hours claimed; failure to prove significant deviations from regular hours allows the authority to determine public transport as the cheapest option.

Keywords

AI generated
tax transport costs flexible working hours substantiation of facts administrative appeal public transport determination

Cited Legislation

AI generated
TVL 26 § 1 mom 5 kohta

Cited Case Law

AI generated
KHO:n päätös T:656 A:2.3.1987
KHO:n päätös T:656 A:2.3.1987 : Ei muutoksenhakulupaa
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.
admin_2000_kuopio__78
Administrative court dismissed tax deduction for increased living costs due to lack of evidence of special expenses.
admin_1992_kuopio-county__285
Administrative court allows commuting costs deduction for professional practitioner using personal car.
insurance_1984_1028-1984
Finnish Insurance Court dismissed claim that home-based LVI technician worked under employment contract.
admin_2003_helsinki__268
Administrative court dismissed tax deduction claim for travel expenses as they were not incurred for official duties.

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Full text

Verovelvollisen, jonka säännöllinen työaika oli alkanut päivittäin

kello 7, käytettävissä oli ollut ns. liukuva työaika.

Verovelvollinen ilmoitti valituksessaan noudattaneensa säännöllistä

työaikaa. Hän ei ollut kuitenkaan selvittänyt tosiasiassa

noudattamiaan työaikoja. Tämän vuoksi ja kun hän oli

ehtinyt työpaikalleen julkisilla kulkuneuvoilla liukuman

puitteissa siten, että hän oli joutunut poikkeamaan säännöllisestä

työajasta vain kohtuullisessa määrin, lääninoikeus

katsoi halvimmaksi kulkuneuvoksi po. matkoilla julkiset kulkuneuvot.

Verovuosi 1982.

TVL 26 § 1 mom 5 kohta

KHO:n päätös T:656 A:2.3.1987 : Ei muutoksenhakulupaa