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Uudenmaan LO 7.1.1993 21/5 AI generated

Doctoral gown purchase cost deductible as employment-related expense for tax purposes.

Case Number Uudenmaan LO 7.1.1993 21/5
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court of Uusimaa partially allowed the taxpayer's claim to deduct the cost of a doctoral gown from taxable income. While the lower court rejected the expense as unrelated to earning or retaining income, a dissenting judge argued the gown was integral to the taxpayer's official duties and future employment. The court ultimately accepted the dissenting view, ruling that the purchase was directly connected to the taxpayer's professional activities.

Legislator headnote

AI generated

TVL 81 § 1 mom; The cost of a doctoral gown purchased for a university promotion ceremony is deductible as a business expense when the gown is used for official duties and future employment.

Keywords

AI generated
doctoral gown tax deduction employment expense university promotion income tax business expense official duties

Cited Legislation

AI generated
TVL 81 § 1 mom

Cited Case Law

AI generated
KHO:n päätös A:31.12.1993 T:5566
KHO:n päätös A:31.12.1993 T:5566
AI generated
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Full text

Verovelvollinen, joka oli korkeakoulun yliassistentti

ja joka oli väitellyt vuonna 1986, oli verovuonna osallistunut

korkeakoulun tohtoripromootioon, jossa hänet

muiden viiden vuoden aikana korkeakoulussa väitelleiden

kanssa oli promovoitu. Verovelvollinen oli tilaisuutta

varten hankkinut 2 235 markkaa maksaneen tohtorinhatun.

Lääninoikeus katsoi, että hatun hankintamenoa ei voitu

osaksikaan pitää verovelvollisen tulon hankkimisesta

tai säilyttämisestä johtuneena menona. Verovuosi 1989.

Eri mieltä ollut jäsen katsoi, että tohtorinhatun käyttäminen

verovuonna ja tulevaisuudessa liittyi verovelvollisen

virkatehtäviin ja että hatun hankintamenoa oli pidettävä

verovelvollisen vähennyskelpoisena menona.

TVL 81 § 1 mom

Vrt. KHO:n päätös A:31.12.1993 T:5566