Legislator Case Law & Legislation
Oulun LO 21.5.1987 555/I AI generated

Tax court allows deduction for teacher's salary expenses for purchasing a specific Finnish cookbook series.

Case Number Oulun LO 21.5.1987 555/I
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted

Legislator summary

AI generated

The 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 generated

TVL 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.

Keywords

AI generated
Income Tax Act professional expenses teacher salary deductible costs professional reference books substitute teacher tax deduction

Cited Legislation

AI generated
TVL 25 § 1 mom
TVL 26 § 1 mom 6 kohta
AI generated

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Full 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