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Kuopion LO 17.8.1990 331/I AI generated

Court allows newspaper agent expenses to be deducted separately from income generation allowance.

Case Number Kuopion LO 17.8.1990 331/I
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court ruled that expenses incurred by a newspaper agent were not deductible from the income generation allowance for salary income. Instead, the court permitted these specific costs to be deducted separately from the total taxable income. This decision clarified that income from newspaper agent competitions and vehicle reimbursements did not qualify as salary income under the relevant tax law.

Legislator headnote

AI generated

TVL 25 § 1 mom; TVL 28 §: Expenses arising from newspaper agent activities are not deductible from the income generation allowance for salary income but must be deducted separately from the total income.

Keywords

AI generated
newspaper agent income generation allowance separate deduction salary income classification tax expense deduction

Cited Legislation

AI generated
TVL 25 § 1 mom
TVL 28 §
AI generated
admin_1989_kuopio-county__541
Court allows trade union dues deduction from tax-free foreign income when services were also rendered domestically.
admin_1995_turku-and-pori-county__142
CEO's public gift wish to foundation deemed waiver of expected recognition, not taxable income under inheritance law.
admin_1993_uusimaa-county__1122
Administrative court dismissed claim to deduct caretaker's salary and travel costs from long-term care fees.
admin_1988_uusimaa-county__1183
Gift deemed taxable salary not hidden dividend due to non-standard amount and lack of special occasion status.
admin_2001_turku__118
Tax court limits penalty to 5,000 marks for late correction under Tax Procedure Act Section 32.

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Full text

Sisältyvätkö lehtiasiamiestoiminnasta aiheutuneet vähennyskelpoiset

menot palkkatulon tulonhankkimisvähennykseen vai

vähennetäänkö ne tulosta sanotusta vähennyksestä erillään.

Verovelvollinen on saanut lehtiasiamieskilpailuista palkintoja

sekä lehtiasiamiehenä oman auton käytöstä matkakorvausta

yhteensä 1.732 markkaa. Näiden tulojen hankkimisesta johtuneiksi

menoiksi verolautakunta on hyväksynyt 407 markkaa.

Verolautakunta on katsonut em. menojen sisältyvän myönnettyyn

1.800 markan palkkatulon tulonhankkimisvähennykseen.

Lääninoikeus katsoi, että ko. tulot eivät olleet palkkatuloja.

Näin ollen lehtiasiamiestoiminnasta hyväksytyt menot

407 markkaa voitiin vähentää palkkatulon tulonhankkimisvähennyksestä

erillään.

Verovuosi 1987

TVL 25 § 1 mom

TVL 28 §