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Kuopion LO 3.7.1987 526/II AI generated

Court allows car travel deduction but rejects home travel deduction for prison work commute costs.

Case Number Kuopion LO 3.7.1987 526/II
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court upheld the County Tax Board's decision to partially approve a tax deduction for a prisoner's travel expenses. The taxpayer argued for a deduction based on actual costs incurred driving between the prison and workplace, while the board only allowed a deduction calculated as if the taxpayer had driven from home. The court ruled that the deduction must reflect the actual distance traveled, thereby permitting the claim for the specific prison-to-work journey but denying the alternative home-based calculation.

Legislator headnote

AI generated

TVL 26 § 1 mom 5 kohta: A tax deduction for travel expenses incurred by a prisoner working outside the prison must be calculated based on the actual distance traveled between the prison and the workplace, not the distance from the taxpayer's home.

Keywords

AI generated
prisoner travel expenses tax deduction calculation actual distance rule workplace commute costs Verovelvollisen matkakustannukset

Cited Legislation

AI generated
TVL 26 § 1 mom 5 kohta
AI generated
kko-precedent_1997_76
Prisoner's injury during transit to work not covered by law as it occurred outside direct supervision.
kko-precedent_1990_161
Supreme Court dismissed claim for work disability pension during investigation detention under Traffic Insurance Act provisions.
labour_1984_73
Labor court dismisses union claim that employer failed to terminate contract due to employee's prison sentence.
admin_1996_central-finland-county__652
Prisoner denied food security support due to lack of expenses and unwillingness to work in prison.
insurance_2019_1301-2018
Falling on a step outside a service station while buying a drink is a work accident under the Act on Work Accidents and Occupational Diseases.

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Full text

Verovelvollinen, joka oli ollut kärsimässä rangaistusta vankilassa,

oli 14.3.1985 saanut eräin lupaehdoin luvan käydä

työssä varsinaisessa työpaikassaan. Ehtojen mukaan vankilaan

oli palattava välittömästi töiden päätyttyä. Poikkeaminen kotiin

oli kielletty. Matkat, jotka oli suoritettava omalla autolla,

olivat ajoittuneet 18.3.1985 ja 4.4.1985 väliselle

ajalle.

Verovelvollisen vaadittua saamansa tulon vähennykseksi hänelle

oman auton käyttämisestä vankilan ja työpaikan väliseltä

matkalta aiheutuneet kustannukset verolautakunta hyväksyi

tulon vähennykseksi matkakustannuksista määrän, joka vastasi

niitä kustannuksia, jotka olisivat aiheutuneet, mikäli verovelvollinen

olisi matkustanut po. työpaikkaan kotoaan.

Lääninoikeus katsoi, ettei ollut syytä muuttaa verolautakunnan

ratkaisua.

Äänestys 2-1

Verovuosi 1985

TVL 26 § 1 mom 5 kohta