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Oulun LO 20.2.1992 160/I AI generated

Tax court allows travel expenses deduction for UN peacekeeper visiting home country while employed locally.

Case Number Oulun LO 20.2.1992 160/I
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 Finland allowed the deduction of travel expenses incurred by a UN peacekeeper stationed in Lebanon who visited his home town in Finland. The taxpayer, unmarried and childless, maintained a permanent residence and job in Finland during his service abroad. The court upheld the lower authority's decision to treat these trips as business travel between home and workplace.

Legislator headnote

AI generated

TVL 26 § 1 momentti 5 kohta; Travel expenses incurred by a taxpayer residing and working in Finland while serving abroad are deductible if the trips are between the residence and the place of work.

Keywords

AI generated
tax deduction travel expenses UN peacekeeper residence abroad business travel income tax administrative court

Cited Legislation

AI generated
TVL 26 § 1 momentti 5 kohta
TVL 26 § 1 momentti 5 kohta

Cited Case Law

AI generated
KSLO T:411, A:28.5.1991
Vrt. KSLO T:411, A:28.5.1991
LLO T:410, A:11.4.1991
AI generated
admin_1991_central-finland-county__411
Court allows travel cost deduction for UN peacekeepers claiming vacation trips as commuting expenses.
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_1987_turku-and-pori-county__217
Administrative court dismissed tax deduction claim for family visits abroad due to lack of supporting documentation.
admin_1988_uusimaa-county__74
Travel expenses for UN peacekeeping service are not deductible income-related expenses under Finnish tax law.

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Full text

YK:n rauhanturvajoukoissa Libanonissa vuoden ajan palvellut

verovelvollinen, joka ei ollut avioliitossa ja jolla ei ollut

lapsia, oli palvelusaikana käynyt Suomessa kotipaikkakunnallaan.

Hänellä oli kotipaikkakunnalla koko ajan asunto, jossa

myös hänen avopuolisonsa asui, ja hänellä oli siellä myös

vakituinen työpaikka. Lääninoikeus hyväksyi käynneistä aiheutuneet

matkakustannukset vähennettäviksi verovelvollisen

tulosta asunnon ja työpaikan välisten matkojen kustannuksina.

Verovuosi 1987.

TVL 26 § 1 momentti 5 kohta

Vrt. KSLO T:411, A:28.5.1991

LLO T:410, A:11.4.1991