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Kuopion LO 7.9.1989 535/I AI generated

Administrative court denies student deduction to officer studying over 10 months in military schools.

Case Number Kuopion LO 7.9.1989 535/I
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Finland dismissed the officer's claim for a student tax deduction for the 1987 tax year. The officer argued that his combined study time in the Staff College and Naval Officer School exceeded ten months, qualifying him for the deduction. The court rejected this, ruling that the statutory requirement for continuous study was not met due to the interruption between the two institutions.

Legislator headnote

AI generated

Verolaki 1929; 10 §: The student tax deduction is granted only for continuous study periods exceeding ten months within a single tax year, and interruptions between different educational institutions break the continuity required for eligibility.

Keywords

AI generated
student tax deduction continuous study period military officer education tax year eligibility administrative court ruling

Cited Legislation

AI generated
Verolaki 1929 10 §
AI generated
admin_1986_uusimaa-county__87
Student tax reduction denied because military academy study did not meet TVL 36 § 1.4 criteria.
admin_1983_uusimaa-county__786
Private school training did not qualify as regular full-time education under TVL 36 § 1.4 for student tax reduction.
admin_1988_turku-and-pori-county__832
Administrative court dismissed student fee reduction claim as study did not meet statutory full-time requirements.
admin_1983_turku-and-pori-county__976
Student tuition reduction denied because course duration exceeded statutory maximum period for the benefit.
admin_1987_oulu-county__308
Student tuition expenses at recognized school qualify for income tax deduction under TVL 36 § 1 (4).

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Full text

Onko toimiupseerilla, joka on verovuonna opiskellut yhteensä

yli 10 kuukauden ajan Päällystöopistossa ja Merisotakoulussa,

oikeus saada opiskelijavähennys.

Toimiupseeri oli opiskellut 5.1.-26.6.1987 välisen ajan

Päällystöopistossa ja 3.8.1987-26.1.1988 välisen ajan Merisotakoulussa.

Verolautakunta ei myöntänyt toimiupseerille opiskelijavähennystä

vuodelta 1987.