Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
Oulun LO 19.3.1987 308/I AI generated

Student tuition expenses at recognized school qualify for income tax deduction under TVL 36 § 1 (4).

Case Number Oulun LO 19.3.1987 308/I
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court allowed the student's tuition expenses for the 1984 tax year as a deductible expense. The court found that the student received regular full-time education at a school comparable to those listed in the Income Tax Act. Consequently, the court ruled that the student tuition deduction was valid under the relevant statutory provision.

Legislator headnote

AI generated

TVL 36 § 1 mom 4 kohta; Student tuition expenses incurred at a school comparable to those listed in the Income Tax Act qualify as deductible expenses for the tax year.

Keywords

AI generated
income tax deduction student tuition expenses recognized educational institution tax year 1984 Administrative Court ruling

Cited Legislation

AI generated
TVL 36 § 1 mom 4 kohta

Cited Case Law

AI generated
KHO:n päätös T:5921, A:30.12.1987
KHO:n päätös T:5921, A:30.12.1987, Ei muutosta.
AI generated
admin_1988_hame-county__369
Student tuition deduction allowed for courses completed at a recognized adult education institute during the tax year.
admin_1986_uusimaa-county__87
Student tax reduction denied because military academy study did not meet TVL 36 § 1.4 criteria.
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_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.

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

Verovelvollinen oli opiskellut keväällä l984 kolme kuukautta

peruskoulun yläasteella ja syksyllä 1.8. - 21.12.1984 Oulun

talouskoulussa. Verovelvollisen katsottiin talouskoulussa

opiskellessaan saaneen säännöllistä ja täyttä opetusta tuloja

varallisuusverolain 36 §:n 1 momentin 4 kohdassa lueteltuihin

oppilaitoksiin verrattavassa oppilaitoksessa ja opiskelijavähennys

hyväksyttiin. Verovuosi 1984.

TVL 36 § 1 mom 4 kohta

KHO:n päätös T:5921, A:30.12.1987, Ei muutosta.