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Hämeen LO 18.10.1988 1085/I AI generated

Court allows deduction of car expenses for a developmentally disabled child's care transport.

Case Number Hämeen LO 18.10.1988 1085/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 taxpayer to deduct car expenses incurred for transporting a developmentally disabled child between home and care facility. The lower court found the taxpayer's private vehicle to be the most economical means for these specific daily trips. Consequently, the court upheld the deduction despite the taxpayer's work schedule overlapping with the child's care hours.

Legislator headnote

AI generated

TVL 26 § 1 mom 5 kohta; The court allows the deduction of vehicle expenses when the taxpayer must use their own car to transport a developmentally disabled child to and from care, provided this is the most economical option.

Keywords

AI generated
tax deduction vehicle expenses developmentally disabled child care facility transport most economical means private vehicle TVL 26

Cited Legislation

AI generated
TVL 26 § 1 mom 5 kohta
AI generated
admin_1986_uusimaa-county__721
Administrative court dismissed tax appeal regarding flexible working hours and public transport costs.
admin_1991_hame-county__346
Court allows deduction of public transport costs for weekend trips to special work locations instead of private car costs.
admin_1998_northern-karelia-county__44
Tax court ruled public transport is cheapest if it allows reasonable home time, overriding private car costs.
insurance_1990_3883-1990
Court allows unemployment benefits to a part-time worker whose childcare duties prevent full-time employment.
insurance_2008_7005-2007
Student bus subsidy allowed when school commute becomes too difficult due to childcare obligations.

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Full text

Verovelvollisen kehitysvammaisen lapsen hoito oli saatu järjestymään siten, että lapsi tultiin noutamaan kotoa hoitopaikkaan klo 10:45 ja palautettiin sieltä kotiin klo 16:20. Verovelvollinen oli tämän mukaisesti järjestänyt päivittäisen työaikansa klo 11:30 - 16:00. Lapsen kotihoidon ja päivittäisen työajan noudattaminen edellyttivät, että verovelvollinen kulki asunnon ja työpaikan väliset matkat omalla autolla.

Lääninoikeus katsoi, että oma auto oli näissä olosuhteissa verovelvolliselle halvin kulkuneuvo asunnon ja työpaikan välisillä matkoilla.

Verovuosi 1985.

Äänestys 2 - 1.

TVL 26 § 1 mom 5 kohta