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Kymen LO 10.3.1988 236/I AI generated

Administrative court dismissed travel expense claim for night commute using private car instead of discounted train fare.

Case Number Kymen LO 10.3.1988 236/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 Kymenlaakso rejected a taxpayer's request to deduct travel costs based on private car usage for a late-night commute between Helsinki and Masala. The lower authority determined that the residential area was not sufficiently unsafe to justify abandoning public transport, despite the taxpayer's argument for car use. Consequently, the court upheld the requirement to calculate expenses using the discounted train ticket price provided by the employer.

Legislator headnote

AI generated

TVL 26 § 1 mom 5 kohta; The court established that private vehicle travel expenses are deductible only when public transport is unavailable or unsafe, not merely when it is inconvenient or expensive.

Keywords

AI generated
income tax travel expense deduction private vehicle public transport night commute safety requirement employer subsidy

Cited Legislation

AI generated
TVL 26 § 1 mom 5 kohta
AI generated
admin_2014_helsinki__727
Administrative court dismisses asylum lawyer's claim for extra travel fees due to split interview days.
admin_2000_kouvola__688
Unstamped train ticket valid if passenger had reasonable time to stamp it before inspection.
admin_1986_central-finland-county__236
Administrative court allows deduction of commuting costs based on actual car usage under tax law.
admin_1988_hame-county__877
Spouse allowed to deduct car travel costs between home and workplace when husband holds free car allowance.
labour_2000_19
Labor court dismisses union claim that employer must reimburse pilot's private car travel to airport instead of bus stop.

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Full text

Oikeuskysymyksenä asiassa oli voitiinko 27 -vuotiaalle poliisikonstaapelille

yöaikaan tapahtuvan työmatkan osalta myöntää

matkakuluvähennys laskettuna oman auton käytön mukaan, vai

tuliko laskentaperusteena kyseisellä Helsingin ja Masalan

välisellä työmatkalla käyttää VR:n junalipun hintaa, jonka

kuukausilipusta valittajalle tämän työn vuoksi myönnettiin

50 prosentin alennus. Junan lähtöaika Helsingistä klo 23.17

ja tuloaika Masalaan klo 23.56, josta vielä kävelymatkaa

asunnolle 1 km.

Lääninoikeus katsoi, ettei kotimatkaa kyseisessä tapauksessa

voitu pitää niin turvattomana, etteikö valittaja tämän takia

olisi voinut käyttää julkista kulkuneuvoa. Vaatimus hylättiin.

Verovuosi 1980.

TVL 26 § 1 mom 5 kohta