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Kuopion LO 19.10.1988 739/I AI generated

Court holds that income loss from voluntary study trips during unpaid leave is not deductible work-related expense.

Case Number Kuopion LO 19.10.1988 739/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 teacher's claim to deduct income loss from unpaid leave for participating in study trips. The teacher voluntarily joined youth council trips abroad without requesting reimbursement, and the local authority had already covered travel costs. The court ruled that because the trip was not work-related and the teacher did not seek compensation, the resulting income loss did not qualify as a deductible expense under the Income Tax Act.

Legislator headnote

AI generated

TVL 25 §; TVL 27 §: Income loss incurred by an employee during unpaid leave for voluntary study trips is not considered a deductible work-related expense if the employee did not request reimbursement and the activity was not mandated by employment duties.

Keywords

AI generated
unpaid leave study trip income tax deduction work-related expense voluntary participation income loss deduction

Cited Legislation

AI generated
TVL 25 §
TVL 27 §
AI generated
labour_1984_139
Labor court dismisses claim for training leave pay as administrative discretion, allows sick leave pay settlement.
admin_1985_uusimaa-county__568
Teacher's travel expenses for student training trip deductible from taxable income under TVL 25 § 1.
admin_1992_kuopio-county__121
Continuing education costs for a health psychologist on sick leave are deductible as professional expenses.
insurance_1993_7061-1992
Travel expenses for adult education requiring on-site accommodation are deductible under the Employment Policy Act.
admin_1985_uusimaa-county__2082
Tax court dismissed appeal against partial classification of business trip as leisure and study travel.

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Full text

Onko virkavapausajalla opintomatkalle osallistumisesta aiheutunut

ansionmenetys vähennyskelpoista tulonhankkimiskulua.

Historian ja yhteiskuntaopin opettaja oli palkatonta virkavapaata

ottaen osallistunut nuorisolautakuntien opintomatkalle

ulkomaille. Nuorisolautakunta oli suorittanut matkakustannukset.

Opettaja ei ollut anonut nuorisolautakunnalta korvausta

ansionmenetyksestään.

Verolautakunta ei hyväksynyt tulonhankkimiskuluna vähennettäväksi

virkavapausajasta johtuvaa ansionmenetystä.

Lääninoikeus katsoi, ettei opintomatkasta aiheutunut ansionmenetys

ollut vähennyskelpoinen meno.

Verovuosi 1986

TVL 25 §

TVL 27 §