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Hämeen LO 8.1.1987 33/I AI generated

Administrative court dismissed tax deduction claim for a school deemed equivalent to a university under tax law.

Case Number Hämeen LO 8.1.1987 33/I
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Finland dismissed the tax authority's objection regarding a deduction for a school classified as equivalent to a university. The school, Västra Nylands Folkhögskola, argued it qualified for student deductions under the Income and Wealth Tax Act, while the tax authority contested this classification. The court upheld the tax authority's position, ruling that the school did not meet the specific criteria for the deduction.

Legislator headnote

AI generated

s. 36 luvun 1 aako 4 kohdan tulolain 1996: Verovelvollisen tulosta hyväksyttiin kunnallisverotuksessa vähennettäväksi opiskelijavähennys, jos oppilaitos on lueteltu 36 §:n 1 momentin 4 kohdassa lueteltuihin oppilaitoksiin verrattavaksi oppilaitokseksi.

Keywords

AI generated
Income and Wealth Tax Act student deduction educational institution classification administrative court decision tax authority objection

Cited Legislation

AI generated
s. 36 luvun 1 aako 4 kohdan tulolain 1996
AI generated
admin_1983_turku-and-pori-county__976
Student tuition reduction denied because course duration exceeded statutory maximum period for the benefit.
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.
admin_1987_oulu-county__308
Student tuition expenses at recognized school qualify for income tax deduction under TVL 36 § 1 (4).
admin_1985_uusimaa-county__911
Student tuition expenses at a non-accredited nursing school are not deductible under the Income and Wealth Tax Act.
admin_1987_kuopio-county__7
Administrative court ruled prison training center qualifies as educational institution for tax student reduction.

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Full text

Västra Nylands Folkhögskola - Folkakademi -niminen kansankorkeakoulu katsottiin tulo- ja varallisuusverolain 36 §:n 1 momentin 4 kohdassa lueteltuihin oppilaitoksiin verrattavaksi oppilaitokseksi ja verovelvollisen tulosta hyväksyttiin kunnallisverotuksessa vähennettäväksi opiskelijavähennys.

Verovuosi 1984.