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Keski-Suomen LO 28.5.1991 411 AI generated

Court allows travel cost deduction for UN peacekeepers claiming vacation trips as commuting expenses.

Case Number Keski-Suomen LO 28.5.1991 411
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Central Finland allowed a 27-year-old UN peacekeeper to deduct travel costs from his income. Although the taxpayer claimed these trips were vacations spent with his parents, the court recognized them as necessary commuting expenses between his residence and workplace. The decision rests on the statutory provision permitting deductions for travel costs incurred between home and work, overriding the taxpayer's subjective classification of the trips.

Legislator headnote

AI generated

TVL 26 § 1 mom 5 kohta; Travel expenses incurred between a taxpayer's residence and place of work are deductible even if the taxpayer characterizes the journey as a vacation, provided the destination is the workplace and the taxpayer lacks a separate home there.

Keywords

AI generated
income tax deduction travel expenses commuting costs vacation characterization UN peacekeeper status residence requirement administrative court ruling

Cited Legislation

AI generated
TVL 26 § 1 mom 5 kohta

Cited Case Law

AI generated
KHO:n päätös 2.6.1988 T:2339 (5256/3/87)
KHO:n päätös 2.6.1988 T:2339 (5256/3/87)
AI generated
admin_1992_oulu-county__160
Tax court allows travel expenses deduction for UN peacekeeper visiting home country while employed locally.
admin_1991_lapland-county__410
Tax court denied travel expense deduction for UN peacekeeper due to lack of permanent residence abroad.
admin_1992_kyme-county__1001
Court rejects tax deduction for business trips abroad due to lack of connection to income generation.
admin_1988_uusimaa-county__74
Travel expenses for UN peacekeeping service are not deductible income-related expenses under Finnish tax law.
admin_1987_turku-and-pori-county__217
Administrative court dismissed tax deduction claim for family visits abroad due to lack of supporting documentation.

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Full text

Saako YK:n rauhanturvajoukoissa Etelä-Libanonissa palvellut 27-vuotias naimaton mies vähentää kustannukset kolmesta verovuonna Suomeen tekemästään matkasta.

Verovelvollinen palveli Etelä-Libanonissa ajalla 19.8.1987 - 24.8.1988. Hän ilmoitti matkojen olleen lomamatkoja ja viettäneensä lomaa lähinnä vanhempiensa luona. Asiakirjoista saadun selvityksen mukaan hänellä ei ollut omaa asuntoa Suomessa. Yhden edestakaisen lentomatkan hinta oli 900 markkaa. Kustannukset yhteensä matkat kotimaassa huomioon ottaen olivat 3 300 markkaa.

Verolautakunta ei ollut hyväksynyt matkakustannuksia osaksikaan vähennykseksi.

Lääninoikeus katsoi, että valittajalla oli oikeus vähentää matkakustannukset 3 300 markkaa tulostaan asunnon ja työpaikan välisiltä matkoilta aiheutuneina kustannuksina.

Lääninoikeuden täysistunto.

Äänestys 4-2. Esittelijän eriävä mielipide.

TVL 26 § 1 mom 5 kohta

Vrt. KHO:n päätös 2.6.1988 T:2339 (5256/3/87)