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Kuopion LO 16.10.1987 709/I AI generated

Student studying full-time and part-time during maternity leave granted municipal tax student deduction.

Case Number Kuopion LO 16.10.1987 709/I
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The County Administrative Court allowed the taxpayer to claim a municipal tax student deduction for the 1983 tax year. The taxpayer studied full-time during the spring and autumn semesters and completed additional coursework during maternity leave in the spring semester. The court ruled that the taxpayer received regular and full education for at least seven months, satisfying the statutory requirements for the deduction.

Legislator headnote

AI generated

TVL 36 § 1 mom 4 kohta; A taxpayer who studies full-time and part-time during parental leave is entitled to the municipal tax student deduction if they receive regular education for at least seven months.

Keywords

AI generated
municipal tax student deduction full-time study requirement part-time study allowance parental leave education seven month threshold tax year 1983 administrative court ruling

Cited Legislation

AI generated
TVL 36 § 1 mom 4 kohta
AI generated
admin_1988_mikkeli-county__260
Student study reduction granted for 11 months in military music school under TVL 36.1.4.
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_1984_turku-and-pori-county__322
Student study reduction tax credit granted for mandatory pre-training completed in summer 1980.
admin_1989_kuopio-county__535
Administrative court denies student deduction to officer studying over 10 months in military schools.

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Full text

Verovelvollinen oli opiskellut yliopistossa päätoimisesti

tammikuun ja koko syyslukukauden ajan. Kevätlukukaudella hän

oli lisäksi äitiyslomansa aikana suorittanut 5,5 opintoviikon

laajuisen opintojakson kokonaan sekä 3 kuulustelua 10 opintoviikon

laajuisesta opintojaksosta.

Verolautakunta ei hyväksynyt näissä oloissa opiskelijavähennystä.

Lääninoikeus katsoi verovelvollisen saaneen verovuonna säännöllistä

ja täyttä opetusta vähintään 7 kuukauden ajan ja

olevan siten oikeutettu saamaan kunnallisverotuksen opiskelijavähennyksen.

Äänestys 2-1

Verovuosi 1983

TVL 36 § 1 mom 4 kohta