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Hämeen LO 23.3.1988 296/I AI generated

Administrative court dismissed appeal against tax authority's reduction of travel expenses based on standard ticket price.

Case Number Hämeen LO 23.3.1988 296/I
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of the Hameenlinna region dismissed the appeal against the Tax Board's decision to reduce travel expenses by 1,557 marks. The Tax Board calculated costs based on the price of ten serial ticket books, while the state and municipal lawyer argued that only ten tickets were necessary given the number of working days. The court held that the Tax Board did not violate the Income and Wealth Tax Act by applying the standard fare for the vehicle used, regardless of actual usage costs.

Legislator headnote

AI generated

Income and Wealth Tax Act 26 § 1 subsection 5; The Tax Board may determine deductible travel expenses based on the standard fare of the vehicle used without requiring proof of actual cost variations.

Keywords

AI generated
Income and Wealth Tax Act travel expense deduction standard fare calculation serial ticket price administrative court review deductible expenses tax assessment procedure

Cited Legislation

AI generated
Income and Wealth Tax Act 26 § 1 subsection 5
AI generated
admin_2000_kuopio__78
Administrative court dismissed tax deduction for increased living costs due to lack of evidence of special expenses.
admin_1991_turku-and-pori-county__637
Daily commute costs for special industry workers are deductible expenses under TVL 25 § 1.
kho-precedent_2008_69
Court rules travel costs between home and farm must be deducted from capital income, not salary income.
admin_1995_kuopio-county__899
Administrative court dismissed tax board's jurisdiction over prosecutor's request while allowing partial travel expense claim.
admin_1987_uusimaa-county__1665
Court ruled daily commutes for special field workers are home-to-work trips, not income-generating travel under TVL 25.1.

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Full text

Verolautakunta oli vähentänyt A:n tulosta asunnon ja työpaikan väliset matkakustannukset 11 sarjalippuvihkon hinnan mukaan 1 557 markan määräisinä.

Kun yksi sarjalippuvihko sisälsi 50 lippua, valtion- ja kunnanasiamies katsoi, ettei verovuoden työpäivien lukumäärä huomioon ottaen puheena olevien matkojen kulkemiseen tarvittu 10 sarjalippuvihkoa enempää. Asiamies vaati, että A:n tuloa oli tämän vuoksi korotettava 142 markalla.

Lääninoikeus katsoi, ettei asiamies ollut osoittanut, että verolautakunta olisi menetellyt tulo- ja varallisuusverolain 26 §:n 1 momentin 5 kohdan säännöksen vastaisesti vahvistaessaan A:n vähennyskelpoisten matkakulujen määrän kaavamaisesti käytetystä kulkuneuvosta ja sen käytön kustannuksista riippumatta halvimman kulkuneuvon taksan mukaisesti 1 557 markaksi.

TVL 26 § 1 mom 5 kohta