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Oulun LO 6.1.1987 7/I AI generated

Tax court denies commuting expense deduction where weekend trips to hometown are not home-work travel.

Case Number Oulun LO 6.1.1987 7/I
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court dismissed the taxpayer's claim for a deduction of commuting expenses incurred during weekends. The taxpayer, who lived in Oulu but worked in Turku, argued that his weekend visits to Oulu constituted home-work travel under the Tax Act. The court ruled that because the taxpayer did not maintain a permanent residence with his spouse in Oulu and his work in Turku was not temporary, the trips were not qualifying home-work travel.

Legislator headnote

AI generated

TVL 25 § 1 mom; TVL 26 § 1 mom 5 kohta: Commuting expenses are deductible only if the taxpayer has a permanent residence at the place of work or if the work location is temporary; weekend trips to a former home do not qualify if the taxpayer lives elsewhere permanently.

Keywords

AI generated
tax deduction commuting home work travel permanent residence requirement weekend trip expenses taxpayer residence status

Cited Legislation

AI generated
TVL 25 § 1 mom
TVL 26 § 1 mom 5 kohta

Cited Case Law

AI generated
OLO T:1105/I, A:28.11.1986
OLO T:1105/I, A:28.11.1986
OLO T:1106/I, A:28.11.1986
OLO T:1106/I, A:28.11.1986
AI generated
admin_2025_helsinki__4177
Administrative court allows Turkey citizen's appeal, rejecting migrant law section 36f as incompatible with EU-Turkey Association Council decision 1/80 standstill clause.
insurance_2015_5670-2013
Court allows student loan for abroad studies when foreign stay is temporary due to father's work.
insurance_1999_11827-1997
Court allows social security claim by recognizing continuous residence in Finland despite temporary foreign work.
admin_2008_turku__218
Administrative court dismissed deduction of weekend travel costs for tax purposes due to unmarried status and local residence.
insurance_2001_2990-2000
Court dismissed claim that intermittent foreign work breaks continuous residence for social security purposes.

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Full text

Verovelvollinen, joka oli vuosina 1983 ja 1984 henkikirjoitettu

Oulun kaupungissa, oli opiskellut tuolloin Turun kaupungissa

teknillisessä oppilaitoksessa. Hän oli ollut opiskelunsa

ajan virkasuhteessa puolustusvoimiin ja saanut tältä

ajalta täyden palkan. Verovelvollisen kihlakumppani oli asunut

kysymyksessä olevina vuosina Oulussa, mutta ei kuitenkaan

veroilmoitusten mukaan samassa osoitteessa verovelvollisen

kanssa. Verovelvollisella oli ollut Turussa työnantajan järjestämä

virkasuhdeasunto. Koska verovelvollinen ei ollut

näyttänyt, että hänellä olisi ollut vakituinen asunto ja koti

kihlakumppaninsa kanssa Oulussa eikä että työskentely Turussa

olisi ollut tilapäistä, lääninoikeus katsoi, että verovelvollisen

viikonloppuisin Ouluun tekemät matkat eivät olleet sellaisia

koti- ja työssäolopaikkakunnan välisiä matkoja, joista

aiheutuneet kustannukset hänellä olisi ollut oikeus vähentää

tulostaan. Verovuosi 1983. Verovuosi 1984.

TVL 25 § 1 mom

TVL 26 § 1 mom 5 kohta

Vrt. OLO T:1105/I, A:28.11.1986

OLO T:1106/I, A:28.11.1986