Legislator Case Law & Legislation
Hämeen LO 5.4.1991 346/1 AI generated

Court allows deduction of public transport costs for weekend trips to special work locations instead of private car costs.

Case Number Hämeen LO 5.4.1991 346/1
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted

Legislator summary

AI generated

The Administrative Court ruled that an employee working at special locations in different towns must deduct public transport costs rather than private car expenses for weekend trips. The taxpayer argued for using their own vehicle costs, but the court determined that public transport rates are the correct benchmark for such travel. Consequently, the deduction was permitted based on public transport costs to ensure uniformity in tax treatment for cross-town work assignments.

Legislator headnote

AI generated

TVL 26 § 1 mom 5 kohta; Where an employee works at special locations in different towns, travel costs for weekends must be deducted based on public transport rates rather than private vehicle expenses.

Keywords

AI generated
income tax deduction public transport costs private vehicle expenses weekend travel special work locations administrative court ruling tax expense calculation

Cited Legislation

AI generated
TVL 26 § 1 mom 5 kohta
AI generated

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Full text

Oikeuskysymys: Saako henkilö, joka on työskennellyt vierailla paikkakunnilla erityisillä työntekemispaikoilla, vähentää viikonloppumatkojen kustannukset julkisten kulkuneuvojen kustannusten vai oman auton kustannusten mukaan.

Lääninoikeus katsoi, että nämä matkakulut oli vähennettävä julkisten kulkuneuvojen mukaan.

Verovuosi 1987.

TVL 26 § 1 mom 5 kohta

Käsikirja henkilöverotuksesta, verovuosi 1987 s. 178