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Uudenmaan LO 16.2.1990 200/III AI generated

Tax court dismissed claim for income tax reduction due to diabetes diet costs as not exceeding normal expenses.

Case Number Uudenmaan LO 16.2.1990 200/III
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court rejected the taxpayer's request for a reduction in tax capacity based on special diet costs for diabetes. The court found that the expenses for the recommended diabetes diet did not significantly exceed ordinary food costs. Consequently, the court ruled that no reduction in tax capacity could be granted on these grounds for the tax year 1986.

Legislator headnote

AI generated

TVL 31 § 1 mom; The court held that special diet costs for medical conditions are only deductible if they substantially exceed normal food expenses.

Keywords

AI generated
income tax capacity reduction diabetes special diet ordinary food costs tax deduction eligibility administrative court ruling

Cited Legislation

AI generated
TVL 31 § 1 mom
AI generated
admin_1988_northern-karelia-county__420
Administrative court dismissed claim for special diet costs as not a municipal special obligation under social services law.
admin_1988_kuopio-county__291
Court allows death benefit deduction for deceased resident's income but denies full refund due to lack of dependency proof.
ECLI:FI:KHO:2024:37
Court dismisses disability support claim for special food costs as not exceeding reasonable limits after other aid.
admin_1991_hame-county__179
Administrative court dismissed tax claim on incentive money paid to mentally ill person under mental health law.
admin_1995_turku-and-pori-county__388
Court allows home care fee for assisted living when disability care benefits do not cover these costs.

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Full text

Verovelvollinen vaati diabeteksen vuoksi noudatettavasta

erikoisruokavaliosta aiheutuneiden kustannusten perusteella

veronmaksukyvyn alentumisvähennystä.

Lääninoikeus hylkäsi valituksen, koska verovuonna käytössä

olleen suosituksen mukaisen diabetesruokavalion kustannukset

eivät olennaisesti ylittäneet tavanomaisia ruokailukustannuksia

eikä veronmaksukyvyn alentumisvähennystä ollut

tällä perusteella myönnettävä. Verovuosi 1986.

TVL 31 § 1 mom

Liisa Heinosen ja Mirja Viinisalon Kotitalous- ja kuluttaja-asiain

tutkimuskeskuksessa tekemä selvitys diabetesruokavalion

hinnasta (1985)