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Uudenmaan LO 9.10.1990 555/I AI generated

Administrative court dismissed deduction for white phone book pages but allowed yellow pages deduction.

Case Number Uudenmaan LO 9.10.1990 555/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 allowed a deduction for expenses related to the yellow pages list but rejected the claim for the white pages list. The taxpayer argued both lists were necessary for their dual profession as a diploma engineer and certified translator, yet the court distinguished their utility. The decision hinged on the specific statutory requirement that only expenses directly linked to acquiring income were deductible, which the court found applied to the yellow pages but not the white pages.

Legislator headnote

AI generated

TVL 25 § 1 mom; TVL 27 § 1 mom: Expenses for professional publications are deductible only if they directly facilitate the acquisition of income, not merely for general professional maintenance.

Keywords

AI generated
income tax deduction professional expenses phone book pages income acquisition administrative court dual profession taxable income

Cited Legislation

AI generated
TVL 25 § 1 mom (870/82)
TVL 27 § 1 mom (1043/74)
TVL 27 § 1 mom (1043/74)
AI generated
market_1990_18
Court bans misleading business conduct claims about phone directory reach and freshness under unfair competition law.
labour_1986_11
Labor court dismisses strike claim against union for failing to prevent work stoppage over wage dispute.
market_1999_11
Consumer ombudsman wins increased fine and extended ban for unclear adult service pricing in Finland.
labour_1984_117
Labor court allows diploma engineer's personal salary increase under collective agreement after half-day pay system ends.
admin_1987_mikkeli-county__1017
Administrative court allows teacher to deduct half of computer purchase costs as income-deriving expenses under tax law.

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Full text

Diplomi-insinöörin, joka oli myös valantehnyt kielenkääntäjä,

tulon hankkimisesta johtuneeksi verotuksessa vähennyskelpoiseksi

menoksi hyväksyttiin puhelinluettelon ns.

keltaisilla sivuilla otsikon Valantehneitä kielenkääntäjiä

alla olleesta ilmoituksesta aiheutunut meno 175 markkaa.

Sen sijaan puhelinluettelon ns. valkoisilla sivuilla

olleen, valittajan molemmat ammatit sisältäneen luettelotekstin

maksua 99 markkaa ei hyväksytty tulon hankkimisesta

johtuneeksi verotuksessa vähennyskelpoiseksi menoksi. Verovuosi 1986.

TVL 25 § 1 mom (870/82)

TVL 27 § 1 mom (1043/74)