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Kuopion LO 11.11.1988 803/I AI generated

Administrative court dismissed tax deduction for further education costs as maintenance expenses under Finnish Tax Act.

Case Number Kuopion LO 11.11.1988 803/I
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Finland dismissed the taxpayer's claim to deduct further education costs from taxable income. The taxpayer, employed as a deputy housekeeper, sought to deduct expenses for a vocational qualification in business management, but the court classified these costs as maintenance expenses rather than professional skill preservation. Consequently, the court ruled that the expenses were not deductible under the relevant sections of the Finnish Tax Act.

Legislator headnote

AI generated

TVL 25 § 1 mom; TVL 27 §: Costs incurred for further education are deductible only if they preserve existing professional skills; otherwise, they constitute non-deductible maintenance expenses.

Keywords

AI generated
further education deduction maintenance expenses professional skill preservation Finnish Tax Act taxable income reduction

Cited Legislation

AI generated
TVL 25 § 1 mom
TVL 27 §
AI generated
admin_2013_oulu__520
Court allows teacher's vocational training costs as deductible expenses under income tax law.
kho-precedent_1997_16
Court dismissed deduction of commuting costs as non-allowable living expenses due to state education support payments.
admin_1986_oulu-county__1188
Tax court denies deduction for business school fees as they are considered general education, not income-generating training.
admin_1985_uusimaa-county__1938
Student tuition expenses at a non-qualifying institution are not deductible under the Income and Wealth Tax Act.
admin_1986_oulu-county__1184
Tax court allows deduction for marketing secretary training costs as professional skill maintenance.

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Full text

Opiskelukustannusten vähennyskelpoisuus.

Terveyskeskuksessa apulaisemäntänä ja toimipisteen vastaavana

työskennellyt verovelvollinen oli opiskellut Matkailumarkkinoinnin

Opiston suurtalousemännän tutkintoa varten.

Sanottu tutkinto on suurtalouden esimies- ja työnjohdollisiin

tehtäviin valmentava ammatillinen perustutkinto.

Verovelvollisen suorittamasta opiskelusta aiheutuneita kuluja

ei pidetty ammattitaidon säilyttämisestä johtuneina

kustannuksina, vaan verotuksessa vähennyskelvottomina jatkokoulutuksesta

aiheutuneina elantomenoina.

Verovuosi 1986

TVL 25 § 1 mom

TVL 27 §