Tax deduction allowed for foreign resident who maintained Finnish residence for full tax year.

The Administrative Court allowed the taxpayer's claim for a basic tax deduction despite a period of residence abroad. The taxpayer resided in Finland for the entire 1990 tax year, even though they were outside the country from October 1989 to March 1991. The court ruled that the three-year residence rule was satisfied because the taxpayer maintained continuous Finnish residence status throughout the relevant tax year.