Travel expenses for weekends between home and special workplace exempt from personal share due to lack of formal employment order.
Legislator summary
AI generatedThe Administrative Court allowed the taxpayer's claim for travel expenses incurred in 1991. The taxpayer argued that weekend trips between their home and a special workplace were deductible without personal share contribution. The court found that because the taxpayer had no formal employment position, these trips were not made under a work order, thereby exempting them from the personal share rule.
Legislator headnote
AI generatedTVL (1240/88) 50 § 3 mom; TVL (1240/88) 83 §: Travel expenses between home and special workplace without a formal work order are exempt from the personal share contribution.
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AI generatedFull text
Valittajan matkakulut vuodelta 1991 olivat johtuneet asunnon ja erityisen työntekemispaikan välisistä viikonloppumatkoista. Koska valittajalla ei ollut varsinaista työpaikkaa, ei sanottuja matkoja ollut tehty työkomennuksen kestäessä. Näihin matkakuluihin ei siten ollut sovellettava omavastuuosuutta.
Verovuosi 1991.
TVL (1240/88) 50 § 3 mom
TVL (1240/88) 83 §