Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
Hämeen LO 25.8.1988 877/I AI generated

Spouse allowed to deduct car travel costs between home and workplace when husband holds free car allowance.

Case Number Hämeen LO 25.8.1988 877/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 of the Hamina County allowed the wife to deduct car travel expenses incurred between her residence and workplace. Although the car was held by her husband under a free car allowance, the court determined she had the right to use it for her commute. The expenses were assessed by applying the standard guidelines for combining travel costs.

Legislator headnote

AI generated

TVL 26 § 1 mom 5 kohta; A spouse may deduct car travel expenses between home and workplace even when the vehicle is held by the other spouse under a free car allowance, provided the expenses are calculated using standard combination guidelines.

Keywords

AI generated
income tax deduction free car allowance travel expense reimbursement spousal travel costs vehicle usage rights tax combination guidelines commute expenses

Cited Legislation

AI generated
TVL 26 § 1 mom 5 kohta
AI generated
admin_1994_mikkeli-county__342
Taxi driver's business travel expenses between home and stand are deductible business income expenses.
admin_1988_central-finland-county__272
Court allows roadmaster to deduct home-to-work travel costs based on personal car use due to mobile work requirements.
admin_1995_uusimaa-county__119
VAT deduction denied for private use of company car used for training and negotiations.
admin_1993_vaasa-county__260
Tax court dismissed claim that car benefit value was too low for commuting expense deduction.
admin_2015_northern-finland__337
Tax court allows travel expense deduction for spouse's car when taxpayer is deemed owner under tax law.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Saako vaimo vähentää matkakustannukset käytettyään asunnon ja työpaikan välisiin matkoihin autoa, joka oli miehen hallussa vapaan autoedun perusteella.

Lääninoikeus katsoi, että vaimolla oli oikeus vähentää matkakulut miehen autoetuautoa käyttäen. Kulut arvioitiin soveltaen yhtenäistämisohjetta.

Verovuosi 1985.

TVL 26 § 1 mom 5 kohta