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Mikkelin LO 20.4.1994 342 AI generated

Taxi driver's business travel expenses between home and stand are deductible business income expenses.

Case Number Mikkelin LO 20.4.1994 342
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Administrative Court ruled that travel costs incurred by a taxi driver to move between their residence and the taxi stand are fully deductible as business income expenses. The court determined these expenses do not fall under the income and wealth tax law's restriction on deducting business travel costs. Consequently, the tax authority's objection to the deduction was rejected based on the nature of the driver's profession.

Legislator headnote

AI generated

ElinkVL 7 §; Travel expenses between a business owner's residence and their business premises are deductible business income expenses under the Income and Wealth Tax Act.

Keywords

AI generated
taxi driver business travel income tax deduction business premises residence distance income and wealth tax deductible expenses

Cited Legislation

AI generated
ElinkVL 7 §
Income and Wealth Tax Act 1240/1988, Section 83, Paragraph 1

Cited Case Law

AI generated
KHO:1959-II-290
Kts. KHO:1959-II-290, Vrt. KHO:1980-B-II-516
KHO:1980-B-II-516
Kts. KHO:1959-II-290, Vrt. KHO:1980-B-II-516
KHO T:2693 (ATK-B), A:21.6.1995
AI generated
admin_1988_hame-county__877
Spouse allowed to deduct car travel costs between home and workplace when husband holds free car allowance.
admin_1988_central-finland-county__272
Court allows roadmaster to deduct home-to-work travel costs based on personal car use due to mobile work requirements.
admin_1987_uusimaa-county__1664
Finnish tax court ruled daily commutes to special work sites are private residence to workplace trips under TVL 26 §.
admin_1991_hame-county__346
Court allows deduction of public transport costs for weekend trips to special work locations instead of private car costs.
admin_1991_turku-and-pori-county__637
Daily commute costs for special industry workers are deductible expenses under TVL 25 § 1.

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Full text

Lääninoikeus katsoi, että taksiautoilijan liikennealueella

olevan asunnon ja liikenneasemapaikan välillä taksiauton

siirtämiseksi tehtyjen matkojen kustannukset olivat kokonaisuudessaan

elinkeinotulosta vähennyskelpoisia. Siten

matkakuluihin ei sovellettu tulo- ja varallisuusverolain

(29.12.1988/1240) 83 § 1 momentin säännöstä. Verovuosi 1991.

Äänestys 2-1.

ElinkVL 7 §

Kts. KHO:1959-II-290, Vrt. KHO:1980-B-II-516

KHO:n päätös T:2693 (ATK-B), A:21.6.1995: Muutettu.