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Hämeen LO 22.9.1988 966/I AI generated

Student travel costs for exchange program dismissed as non-deductible under Finnish Income Tax Act.

Case Number Hämeen LO 22.9.1988 966/I
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court dismissed the student's claim for tax deduction of travel expenses incurred during an exchange program in Canada. The student argued these costs were deductible under the Income Tax Act, but the lower court found they did not meet the specific criteria for commuting between residence and workplace. Consequently, the court upheld the decision that these expenses were not deductible for tax purposes.

Legislator headnote

AI generated

Section 26, paragraph 1, item 5 of the Income Tax Act; Section 25 of the Income Tax Act: Travel expenses incurred by a student participating in an international exchange program are not considered deductible commuting costs between residence and workplace under the Income Tax Act.

Keywords

AI generated
income tax deduction student exchange program travel expenses commuting costs Finnish tax law administrative court non-deductible expenses

Cited Legislation

AI generated
Section 26, paragraph 1, item 5 of the Income Tax Act
Section 25 of the Income Tax Act
Section 27 of the Income Tax Act
AI generated
admin_1985_uusimaa-county__568
Teacher's travel expenses for student training trip deductible from taxable income under TVL 25 § 1.
admin_1986_oulu-county__1105
Administrative court dismissed tax deduction claim for student commuting trips as they did not contribute to income generation.
insurance_1993_7061-1992
Travel expenses for adult education requiring on-site accommodation are deductible under the Employment Policy Act.
admin_1993_lapland-county__151
Administrative court allows tax deduction for work travel costs even without employer-provided lodging.
admin_1988_hame-county__296
Administrative court dismissed appeal against tax authority's reduction of travel expenses based on standard ticket price.

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Full text

Opiskelija oli hakeutunut työskentelemään kotimaisen ja kanadalaisen yliopiston harjoittelijavaihdon puitteissa Kanadaan työnantajanaan Kanadan metsähallintoviranomainen. Matkasta Kanadaan ja takaisin hänelle aiheutui pakollinen vakuutus mukaanlukien 4 479 markan kulut. Lääninoikeus katsoi, että matkakulut eivät olleet tulo- ja varallisuusverolain 26 §:n 1 momentin 5 kohdassa tarkoitettuja asunnon ja työpaikan välisiä matkakustannuksia eivätkä muullakaan perusteella verotuksessa vähennyskelpoisia menoja.

TVL 25 §

TVL 26 § 1 mom 5 kohta

TVL 27 §