Administrative court allows tax deduction for foreign medical treatments including herbal baths and physiotherapy.

The Administrative Court of the Hameenlinna region allowed the taxpayer to deduct costs for medical treatments received in Bulgaria during the 1986 tax year. The taxpayer argued that prescribed therapies, including herbal baths and shortwave radiotherapy, were necessary for their health, while the lower authority initially restricted the deduction scope. The court ruled in favor of the taxpayer, confirming that such foreign medical expenses qualify for tax relief under the relevant statute.