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Mikkelin LO 25.3.1988 260 AI generated

Student study reduction granted for 11 months in military music school under TVL 36.1.4.

Case Number Mikkelin LO 25.3.1988 260
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court allowed the taxpayer's claim for a student study reduction after the research board rejected it. The taxpayer attended a military music school for 11 months out of a four-year program, which included general subjects alongside military music training. The court ruled that the taxpayer received regular full-time education comparable to a vocational school for at least seven months, satisfying the statutory requirements for the reduction.

Legislator headnote

AI generated

TVL 36 § 1 mom 4 kohta; A student study reduction is granted when the taxpayer receives regular full-time education in an institution comparable to a vocational school for at least seven months within the tax year.

Keywords

AI generated
student study reduction military music school tax year 1985 regular full-time education vocational school comparison

Cited Legislation

AI generated
TVL 36 § 1 mom 4 kohta
AI generated
admin_1987_kuopio-county__709
Student studying full-time and part-time during maternity leave granted municipal tax student deduction.
admin_1988_hame-county__369
Student tuition deduction allowed for courses completed at a recognized adult education institute during the tax year.
admin_1983_turku-and-pori-county__976
Student tuition reduction denied because course duration exceeded statutory maximum period for the benefit.
admin_1983_uusimaa-county__786
Private school training did not qualify as regular full-time education under TVL 36 § 1.4 for student tax reduction.
admin_1987_oulu-county__308
Student tuition expenses at recognized school qualify for income tax deduction under TVL 36 § 1 (4).

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Full text

Oikeuskysymyksenä oli, oikeuttaako sotilasmusiikkikoulussa

opiskelu opiskelijavähennykseen.

Verovelvollinen oli opiskellut verovuonna 11 kuukautta sotilasmusiikkikoulussa

Lahdessa. Koulutus kestää kaikkiaan

4 vuotta. Koulussa annetaan sotilasmusiikkialan peruskoulutus

ja ammatillista koulutusta. Varsinaisten musiikkiaineiden

lisäksi opetukseen sisältyy useita yleisaineita. Yhteensä

viikkotuntimäärä on 33 tuntia.

Opiskelijavähennystä vaadittiin vasta tutkijalautakunnassa.

Tutkijalautakunta ei pitänyt sotilasmusiikkikoulua sellaisena

oppilaitoksena, jossa opiskelevalle voidaan myöntää opiskelijavähennys.

Lääninoikeus katsoi, että verovelvollinen oli saanut säännöllistä

ja täyttä opetusta vähintään seitsemän kuukauden ajan

vuonna 1985 ammattikouluun verrattavassa oppilaitoksessa ja

hänellä oli siten oikeus opiskelijavähennykseen.

Verovuosi 1985.

TVL 36 § 1 mom 4 kohta