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Keski-Suomen LO 2.6.1989 588 AI generated

Tax court allows deduction of teacher's study trip costs as non-deductible personal expenses.

Case Number Keski-Suomen LO 2.6.1989 588
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court allowed the taxpayer's appeal against the County Administrative Court's dismissal of the tax deduction claim. The taxpayer, a biology and geography teacher, incurred 22,150 marks for a study trip to Southeast Asia and the US, arguing it was for professional development. The court determined that despite the trip's educational label, the program consisted primarily of lectures prepared by fellow teachers, making it a recreational and sightseeing trip rather than a necessary professional assignment. Consequently, the court ruled that the expenses constitute non-deductible personal living costs under the Income Tax Act.

Legislator headnote

AI generated

TVL 27 § 1 mom; The court held that expenses for a trip abroad by a teacher, where the itinerary consisted mainly of lectures prepared by colleagues and served primarily as recreation and sightseeing, constitute non-deductible personal living costs rather than necessary professional expenses.

Keywords

AI generated
income tax deduction professional expenses personal living costs teacher study trip recreational travel supreme administrative court verotusvelvollinen

Cited Legislation

AI generated
TVL 27 § 1 mom

Cited Case Law

AI generated
KHO T:4759, A:24.11.1988
Vrt. KHO T:4759, A:24.11.1988
KHO:n päätös 12.2.1990 taltionumero 486
KHO:n päätös 12.2.1990 taltionumero 486.
AI generated
admin_1986_oulu-county__1106
Tax court allows deduction for monthly weekend travel costs incurred by a student during work training.
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_1985_uusimaa-county__568
Teacher's travel expenses for student training trip deductible from taxable income under TVL 25 § 1.
admin_1988_kuopio-county__644
Court allows deduction of US/Hawaii trip costs as teaching expenses despite classification as leisure travel.
admin_1987_turku-and-pori-county__49
Tax court allows half of architect's Japan study trip costs as income acquisition expenses under TVL.

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Full text

KHO on kumonnut lääninoikeuden päätöksen. KHO:n päätöksen viitetiedot näkyvät ennakkotapauksen lopussa.

Biologian ja maantieteen lehtori osallistui Biologian ja maantieteen opettajien liitto ry:n järjestämälle matkalle Singaporeen, Malesiaan, Australiaan, Fidzi-saarille ja Yhdysvaltoihin ajalla 1.6. - 26.6.1987. Matkan kustannukset olivat 22 150 markkaa.

Lääninoikeus hylkäsi valituksen. Matkaohjelmasta saadun selvityksen mukaan tutustumiskohteisiin liittyvät esitelmät olivat lähinnä matkalle osallistuneiden opettajien valmistamia. Tämän vuoksi ja matkan ohjelmasta muutoin saatuun selvitykseen nähden matkaa on pidettävä pääasiassa virkistys- ja tutustumismatkana, josta aiheutuneet kulut ovat verotuksessa vähennyskelvottomia elantomenoja.

Äänestys 2-1.

Verovuosi 1987.

TVL 27 § 1 mom

Vrt. KHO T:4759, A:24.11.1988

KHO:n päätös 12.2.1990 taltionumero 486. Valituslupa myönnetty. Lääninoikeuden päätös kumottu. Valittajan tulosta vähennetty 7 000 markkaa.