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Uudenmaan LO 5.2.1988 74/I AI generated

Travel expenses for UN peacekeeping service are not deductible income-related expenses under Finnish tax law.

Case Number Uudenmaan LO 5.2.1988 74/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 taxpayer's claim to deduct travel expenses incurred upon returning from UN peacekeeping service in the Middle East. The court held that since the state provides free return travel for such service, the costs borne by the individual are not considered expenses for earning or preserving income. Consequently, the expenses were ruled inadmissible for tax deduction purposes under the relevant tax statute.

Legislator headnote

AI generated

TVL 25 § 1 mom; Travel expenses incurred by a taxpayer returning from state-mandated free transport during UN peacekeeping service are not deductible as expenses for earning or preserving income.

Keywords

AI generated
income tax deduction UN peacekeeping service travel expense reimbursement state provided transport taxable income reduction

Cited Legislation

AI generated
TVL 25 § 1 mom
AI generated
admin_1992_kyme-county__1001
Court rejects tax deduction for business trips abroad due to lack of connection to income generation.
admin_1991_central-finland-county__411
Court allows travel cost deduction for UN peacekeepers claiming vacation trips as commuting expenses.
admin_1985_turku-and-pori-county__840
Administrative court allows half of a foreign study trip cost as income expense after employer subsidy deduction.
admin_1992_oulu-county__160
Tax court allows travel expenses deduction for UN peacekeeper visiting home country while employed locally.
admin_1991_hame-county__346
Court allows deduction of public transport costs for weekend trips to special work locations instead of private car costs.

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Full text

Verovelvollinen oli palvellut 1.1.-15.10.1984 Yhdistyneiden

Kansakuntien suomalaisessa valvontajoukossa Lähi-Idässä.

Palveluksen päättyessä hän oli palannut Suomeen omalla autolla.

Matkakustannukset olivat olleet yhteensä 3 898 markkaa.

Matkat valvontajoukkojen toimialueelta Suomeen palveluksen

päättyessä järjestetään valtion toimesta ja kustannuksella.

Koska verovelvollisella oli ollut oikeus ilmaiseen

matkaan, hänelle Lähi-Idästä Suomeen aiheutuneita matkakustannuksia

ei voitu pitää tulon hankkimisesta tai säilyttämisestä

johtuneina verotuksessa vähennyskelpoisina menoina.

Verovuosi 1984.

TVL 25 § 1 mom