Tax court allows deduction for teacher's salary expenses for purchasing a specific Finnish cookbook series.
Legislator summary
AI generatedThe Administrative Court of Finland allowed the taxpayer's claim to deduct expenses incurred by purchasing the 'Suomalainen ruokapöytä' cookbook series. The taxpayer, a substitute home economics teacher, argued that these costs were necessary for their professional duties. The court upheld the deduction based on the specific provisions of the Income Tax Act regarding professional expenses.
Legislator headnote
AI generatedTVL 25 § 1 mom; TVL 26 § 1 mom 6 kohta: Expenses incurred by a teacher for purchasing a specific professional reference book series are deductible as necessary professional costs under the Income Tax Act.
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AI generatedFull text
Emäntäkoulun talousopettajan viransijaisena ja talouskoulun
päätoimisena tuntiopettajana toimineella kotitalousopettajalla
oli oikeus vähentää tulon hankkimisesta ja säilyttämisestä
aiheutuneena menona Suomalainen ruokapöytä -nimisen kirjasarjan
hankkimisesta verovuonna aiheutuneet kustannukset.
Verovuosi 1984.
TVL 25 § 1 mom
TVL 26 § 1 mom 6 kohta