Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
Uudenmaan LO 20.1.1986 87/V AI generated

Student tax reduction denied because military academy study did not meet TVL 36 § 1.4 criteria.

Case Number Uudenmaan LO 20.1.1986 87/V
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 student's claim for a tax reduction for the 1982 tax year. The applicant studied at the Military Staff College in Lappeenranta, but the court found this institution did not fall under the scope of TVL 36 § 1.4. Consequently, the applicant was not entitled to the student tax reduction benefit.

Legislator headnote

AI generated

TVL 36 § 1 mom 4 kohta; A student studying at a military staff college is not entitled to the student tax reduction because such institutions are excluded from the definition of eligible educational establishments under the specified statutory provision.

Keywords

AI generated
student tax reduction military staff college TVL 36 section tax year 1982 administrative court dismissal

Cited Legislation

AI generated
TVL 36 § 1 mom 4 kohta

Cited Case Law

AI generated
KHO:n päätös T:4398 A:7.11.1986
KHO:n päätös T:4398 A:7.11.1986 :Ei muutoksenhakulupaa.
AI generated
admin_1987_oulu-county__308
Student tuition expenses at recognized school qualify for income tax deduction under TVL 36 § 1 (4).
admin_1989_kuopio-county__535
Administrative court denies student deduction to officer studying over 10 months in military schools.
admin_1984_turku-and-pori-county__322
Student study reduction tax credit granted for mandatory pre-training completed in summer 1980.
admin_1988_hame-county__369
Student tuition deduction allowed for courses completed at a recognized adult education institute during the tax year.
admin_1983_uusimaa-county__786
Private school training did not qualify as regular full-time education under TVL 36 § 1.4 for student tax reduction.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Verovelvollisella, joka oli opiskellut 4.1.1982-1.7.1982 ja

2.8.1982-28.1.1983 Puolustusvoimain Päällystöopistossa Lappeenrannassa,

ei ollut oikeutta opiskelijavähennykseen. Opiskelu

ei ollut tapahtunut sellaisessa oppilaitoksessa, jota

TVL 36 §:n 1 momentin 4 kohdassa tarkoitetaan.

Verovuosi 1982.

TVL 36 § 1 mom 4 kohta

KHO:n päätös T:4398 A:7.11.1986 :Ei muutoksenhakulupaa.