Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
Uudenmaan LO 24.5.1988 282/I AI generated

Tax court allows full deduction of computer purchase cost as business expense for academic work.

Case Number Uudenmaan LO 24.5.1988 282/I
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Uusimaa allowed the taxpayer to deduct the full purchase price of a Sinclair-Spectrum 48 computer from their 1984 income tax. The taxpayer, a part-time associate professor, had used computers for twenty years but was forced to learn a new programming language, Pascal, after Algol was removed from the university's main system. Consequently, the court ruled that the specific acquisition of the personal computer was a necessary business expense directly tied to his academic duties and teaching activities.

Legislator headnote

AI generated

TVL 25 § 1 mom; A taxpayer may deduct the full cost of purchasing a computer if the acquisition was necessary for performing professional duties and the expense is directly linked to business activities.

Keywords

AI generated
income tax deduction computer equipment business expense academic duties professional necessity taxable income administrative court

Cited Legislation

AI generated
TVL 25 § 1 mom
AI generated
admin_1987_uusimaa-county__182
Court allows full deduction of computer purchase price from income for both teaching and property management activities.
admin_1987_mikkeli-county__1017
Administrative court allows teacher to deduct half of computer purchase costs as income-deriving expenses under tax law.
admin_1987_oulu-county__555
Tax court allows deduction for teacher's salary expenses for purchasing a specific Finnish cookbook series.
admin_1984_uusimaa-county__182
Court allows deduction of marketing institute course fees as income-deriving expense due to changed job duties.
admin_1988_turku-and-pori-county__148
High Court dismisses tax deduction claim for high-end computer and TV monitor purchased by teacher.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Verovelvollinen hoiti päätoimenaan apulaisprofessorin virkaa

korkeakoulussa. Hän oli käyttänyt opetustoiminnassaan ja

tieteellisessä työskentelyssään tietokonetta jo 20 vuoden

ajan. Koska verovelvollisen aikaisemmin käyttämä ohjelmointikieli

(Algol) oli poistettu korkeakoulujen yhteisestä VAX-tietokoneesta,

verovelvollinen oli joutunut opettelemaan uuden

ohjelmointikielen (Pascal). Tätä tarkoitusta varten hän

oli hankkinut 1 595 markkaa maksaneen Sinclair-Spectrum 48

-merkkisen pienoistietokoneen. Hankkimaansa koneeseen verovelvollinen

oli saanut edullisesti myös kääntäjät ja pienoiskirjoittimen.

Verovelvollinen sai vähentää tulon hankkimisesta

ja säilyttämisestä aiheutuneena menona koneen hankintahinnan

kokonaisuudessaan. Verovuosi 1984.

TVL 25 § 1 mom