Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
Hämeen LO 2.10.1991 1019/3 AI generated

Home computer expenses for self-taught skills to retain job are deductible business costs under Finnish tax law.

Case Number Hämeen LO 2.10.1991 1019/3
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The County Administrative Court allowed the taxpayer to deduct home computer expenses incurred to learn new skills required to retain their position. Although the tax board rejected these costs as personal living expenses, the court found the taxpayer was unable to perform their original duties due to a medical operation and had to self-educate at home to avoid losing their job. The court ruled that these expenditures constituted deductible business costs for income generation and job retention rather than personal living expenses.

Legislator headnote

AI generated

TVL (1043/74) 25 §; TVL (1043/74) 26 § 1 mom 6 kohta; TVL (1043/74) 26 § 2 mom; TVL (1043/74) 27 §: Expenses incurred by an employee to acquire necessary skills at home to retain their employment are deductible as business costs for income generation and job retention, not as personal living expenses.

Keywords

AI generated
tax deduction business expenses job retention self-education home computer income generation living expenses

Cited Legislation

AI generated
TVL (1043/74) 25 §
TVL (1043/74) 26 § 1 mom 6 kohta
TVL (1043/74) 26 § 1 mom 6 kohta
TVL (1043/74) 26 § 2 mom
TVL (1043/74) 26 § 2 mom
TVL (1043/74) 27 §
AI generated
admin_1987_mikkeli-county__1017
Administrative court allows teacher to deduct half of computer purchase costs as income-deriving expenses under tax law.
kho-precedent_1997_72
Tax court allows deduction for vocational training costs incurred to retain a long-tenured employee's position.
admin_1988_hame-county__701
Continuing education for skill maintenance is deductible as business costs, not student expenses.
admin_1989_oulu-county__436
Tax court allows deduction of weekend travel costs for vocational course attendance with state support.
admin_1987_kuopio-county__709
Student studying full-time and part-time during maternity leave granted municipal tax student deduction.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Verovelvollinen oli vaatinut vähennettäväksi ostamansa 12 919 markan hintaisen tietokonelaitteiston hankintamenon poiston 3 875 markkaa ja tilaamiensa tietokonelehtien kulut 267 markkaa.

Verolautakunta ei ollut hyväksynyt vaadituista kuluista osaakaan vähennyskelpoisiksi menoiksi.

Verovelvollinen oli tullut suoritetun ohitusleikkauksen johdosta kykenemättömäksi entiseen työnjohtajan tehtäväänsä. Työnantaja oli siirtänyt hänet tämän jälkeen ATK-suunnittelijan tehtäviin. Työnantaja ei kuitenkaan järjestänyt koulutusta. Säilyttääkseen työpaikkansa entisen työnantajansa palveluksessa verovelvollinen oli opiskellut uuden tehtävän edellyttämän ammattitaidon hankkimallaan ATK-laitteistolla kotonaan. Näissä olosuhteissa lääninoikeus katsoi, että puheena olevat kulut ovat verotuksessa vähennyskelpoisia tulonhankkimis- ja säilyttämiskuluja eivätkä opiskelusta aiheutuneita elantomenoja.

TVL (1043/74) 25 §

TVL (1043/74) 26 § 1 mom 6 kohta

TVL (1043/74) 26 § 2 mom

TVL (1043/74) 27 §