Vaasan LO 12.1.1989 22
AI generated
Court allows alcoholism care costs as deductible medical expenses under tax law.
Finland (FI)
Legislator summary
AI generatedThe Administrative Court ruled that expenses for care provided to a child due to alcoholism are deductible medical expenses. The tax authority initially rejected these costs, but the court found the care was medically necessary treatment. Consequently, the deduction was permitted under the relevant tax statute.
Legislator headnote
AI generatedTVL 29 § 1 mom 6 k; Expenses for care of a child due to alcoholism are considered deductible medical expenses in tax assessments.
Keywords
AI generated
alcoholism care costs
tax deduction allowance
medical expense treatment
child care expenses
administrative court ruling
Verotuslaki 1994
deductible medical expenses
Cited Legislation
AI generatedTVL 29 § 1 mom 6 k
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Full text
Alkoholismin takia Keuruun huoltolassa hoidettavana olleen
hoitomaksut katsottiin sairauskuluina verotuksessa vähennys-
kelpoisiksi.
TVL 29 § 1 mom 6 k