Mother driving children to school not considered employed under Vehicle Tax Act despite receiving child care allowance.
Legislator summary
AI generatedThe Administrative Court dismissed the mother's appeal regarding her vehicle tax exemption status. Although she received a taxable child care allowance, the court found her daily driving of children to school and shopping did not constitute 'work' under the Vehicle Tax Act. The court ruled that receiving social support does not automatically transform private caregiving into employment for tax exemption purposes.
Legislator headnote
AI generatedAutoveroL 51 § 1 mom; Receiving a taxable child care allowance does not automatically qualify a parent driving children for school and errands as an employee under the Vehicle Tax Act.
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AI generatedFull text
Kotiäitiä, joka tarvitsi autoa päivittäin lasten kuljettamiseen,
kaupassa asioimiseen yms, ei katsottu autoverolain
51 §:n 1 momentissa tarkoitetuksi toimessa tai työssä olevaksi
henkilöksi, vaikka hän sai veronalaiseksi ansiotuloksi
luettua lapsen kotihoidon tukea.
AutoveroL 51 § 1 mom
KHO:n päätös A:12.11.1998 T:2502 : Ei muutoksenhakulupaa