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Keski-Suomen LO 16.1.1989 29 AI generated

Political secretary's claim for tax deduction of extra living costs abroad was dismissed by the Administrative Court.

Case Number Keski-Suomen LO 16.1.1989 29
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 political secretary's appeal requesting an increase in tax deductions for additional living expenses incurred while residing abroad. The lower court rejected the claim because the secretary maintained a home, family, and job in the city of J, rendering the relocation temporary rather than permanent. Consequently, the court ruled that the statutory conditions for deducting such expenses were not met in this specific circumstance.

Legislator headnote

AI generated

TVL 25 §; The court held that additional living expenses incurred by a political secretary residing abroad are not deductible if the individual maintains a permanent home, family, and employment in the city of residence.

Keywords

AI generated
political secretary tax deduction additional living expenses residence abroad permanent home Administrative Court TVL 25

Cited Legislation

AI generated
TVL 25 §
AI generated
admin_1991_turku-and-pori-county__637
Daily commute costs for special industry workers are deductible expenses under TVL 25 § 1.
insurance_1985_3911-1984
Finnish Insurance Court ruled a farm worker's son living nearby is a family member under the law.
kho-precedent_2015_121
Supreme Administrative Court allows tax deduction for commuting costs when permanent residence is registered elsewhere despite actual living situation.
kho-precedent_1998_72
Supreme Administrative Court allows tax deduction for cross-border travel costs between work and family home.
insurance_1981_10846-1979
Court allows maintenance pension when applicant's work capacity and assets prove insufficient for reasonable living.

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Full text

Saako valtioneuvoston ministerille määräämä poliittinen sihteeri vähentää vieraalla paikkakunnalla asumisesta aiheutuneet ylimääräiset elantomenot.

Lääninoikeuden käsiteltävänä olleessa tapauksessa poliittisella sihteerillä oli J:n kaupungissa asunto, perhe sekä työpaikka, josta hän oli saanut virkavapautta. Lääninoikeus hylkäsi asiamiehen valituksen, jossa vaadittiin verolautakunnan arvioiman 4.200 markan ylimääräisten elantomenojen vähennyksen lisäämistä tuloon.

TVL 25 §