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Kuopion LO 21.3.1989 189/I AI generated

Tax court allows deduction of E-class license course fees for truck driver changing vehicle type.

Case Number Kuopion LO 21.3.1989 189/I
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Tax Court of Finland allowed a truck driver to deduct expenses for obtaining an E-class driving license from his taxable income. The driver, already holding an ABC license, needed the E-class license to continue his milk transport job after the fleet switched to semi-trailers. The Tax Board had rejected the deduction as non-deductible living expenses, but the court ruled they were necessary costs to maintain his employment.

Legislator headnote

AI generated

TVL 25 § 1 mom; Expenses incurred by an employee to obtain a specific driving license required for their current job are deductible as income-deriving costs, not as non-deductible living expenses.

Keywords

AI generated
driving license deduction taxable income reduction employment maintenance costs vehicle type change ABC to E class license

Cited Legislation

AI generated
TVL 25 § 1 mom
AI generated
admin_1989_kuopio-county__662
Farmer with existing AB license allowed to deduct ABCE license course fees from farm income.
admin_1988_hame-county__701
Continuing education for skill maintenance is deductible as business costs, not student expenses.
admin_1991_kuopio-county__239
Administrative court dismissed tax litigation costs claim due to lack of jurisdiction over underlying tax appeal.
admin_1986_turku-and-pori-county__722
Court allows deduction of overloading fee as business expense for auto-rickshaw driver.
admin_1991_hame-county__1019
Home computer expenses for self-taught skills to retain job are deductible business costs under Finnish tax law.

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Full text

Saako kuljetusliikkeen palveluksessa oleva autonkuljettaja,

jolla oli jo ennestään ABC-luokan ajokortti, vähentää tulostaan

E-luokan ajokortin hankkimisesta aiheutuneet autokoulun

kurssimaksun ja matkakulut.

Vakinaisessa työsuhteessa olevan autonkuljettajan tehtäviin

kuului maidon kuljetus kuorma-autolla. Maidon keräilyssä tapahtuneiden

muutosten vuoksi osa kuljetuksista ryhdyttiin

suorittamaan perävaunulla varustetulla kuorma-autolla. Turvatakseen

työsuhteensa jatkumisen autonkuljettaja hankki

ajoneuvoyhdistelmän kuljettamiseen tarvittavan E-luokan ajokortin.

Verolautakunta ei hyväksynyt vähennettäväksi mainitun ajokortin

hankkimisesta aiheutuneita autokoulun kurssimaksua

ja matkakuluja, vaan katsoi niiden olevan peruskoulutuksesta

johtuneita vähennyskelvottomia elantomenoja.

Lääninoikeus piti kurssimaksua ja matkakuluja noissa olosuhteissa

tulon säilyttämisestä johtuneina menoina.

TVL 25 § 1 mom