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Hämeen LO 3.5.1988 369/III AI generated

Student tuition deduction allowed for courses completed at a recognized adult education institute during the tax year.

Case Number Hämeen LO 3.5.1988 369/III
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
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Legislator summary

AI generated

The Administrative Court of Häme allowed the student tuition deduction for a course completed at Oriveden adult education institute. The taxpayer argued that the course finished in May 1987 should not count for the 1986 tax year, but the court found the course was part of the 1986 academic period. Consequently, the deduction was approved because the institute was legally recognized and the course met the statutory requirements.

Legislator headnote

AI generated

TVL 36 § 1 mom 4 kohta; Student tuition deduction applies to courses completed at recognized adult education institutes within the relevant tax year, even if the final certificate is issued later.

Keywords

AI generated
student tuition deduction adult education institute tax year determination course completion date Oriveden opisto tuition reduction administrative court ruling

Cited Legislation

AI generated
TVL 36 § 1 mom 4 kohta
AI generated
admin_1987_oulu-county__308
Student tuition expenses at recognized school qualify for income tax deduction under TVL 36 § 1 (4).
admin_1983_uusimaa-county__786
Private school training did not qualify as regular full-time education under TVL 36 § 1.4 for student tax reduction.
admin_1986_uusimaa-county__87
Student tax reduction denied because military academy study did not meet TVL 36 § 1.4 criteria.
admin_1988_mikkeli-county__260
Student study reduction granted for 11 months in military music school under TVL 36.1.4.
admin_1988_hame-county__395
Firefighter and ambulance driver training hours qualify for student fee reduction under TVL 36.1.4.

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Full text

Oliko verovelvollisella, joka oli opiskellut 1.1. - 31.5.1986 Oriveden lukiossa ja 1.9. - 31.12.1986 Oriveden opistossa oikeus opiskelijavähennykseen.

Opistossa hän oli suorittanut tutkintovaatimuksen mukaisen kurssin 1.9.1986 - 15.5.1987 yhteiskunnallisen linjan puheviestinnän ja tiedotusopin aineryhmässä saaden opiskelutodistuksen. Verovelvolliselle oli myönnetty valtion takaama opintolaina.

Oriveden kansanopisto katsottiin laissa lueteltuihin oppilaitoksiin verrattavaksi oppilaitokseksi ja verovelvollisen tulosta hyväksyttiin kunnallisverotuksessa vähennettäväksi opiskelijavähennys.

Verovuosi 1986.

TVL 36 § 1 mom 4 kohta