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Keski-Suomen LO 12.5.1989 487 AI generated

County court reduces dictionary purchase cost by 110 marks due to professional work usage.

Case Number Keski-Suomen LO 12.5.1989 487
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The County Court reduced the requested reimbursement for the purchase of the Swedish-Finnish Dictionary by 110 marks. The lower court found the constable used the dictionary for official duties and professional work, not merely private study. Consequently, the court allowed a partial reduction based on the professional nature of the usage.

Legislator headnote

AI generated

TVL 25 §; The court may reduce the reimbursable amount for professional books when the user demonstrates significant professional utilization of the material.

Keywords

AI generated
public official expenses professional book usage partial reimbursement constable duties TVL 25

Cited Legislation

AI generated
TVL 25 §
AI generated
admin_1986_oulu-county__1119
Teacher's income tax deduction for dictionary purchase allowed under TVL 25 and 26.
ECLI:FI:KHO:2024:28
Loss on debt instrument write-down in insolvency is deductible business expense if funds were invested for income generation.
admin_1987_uusimaa-county__127
Court allows tax deduction for boat usage benefit as salary, not hidden dividend, rejecting advance ruling request.
kho-precedent_2014_199
Finnish Supreme Administrative Court upheld VAT exemption for printed books only, rejecting e-book neutrality claims.
admin_1990_kuopio-county__21
Court dismisses claim to deduct estate administration costs without prior board approval or likelihood of occurrence.

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Full text

Nimismies oli vaatinut vähennettäväksi Ison ruotsalais-suomalaisen sanakirjan kolmannen osan hankintamenon 338 markkaa.

Lääninoikeus katsoi nimismiehen käyttäneen sanakirjaa työssään nimismiehenä sekä lakiasioita hoitaessaan. Ottaen huomioon kirjan yksityiskäytön lääninoikeus vähensi vaaditusta määrästä 110 markkaa.

TVL 25 §