Administrative court dismissed tax deduction claim for travel expenses as they were not incurred for official duties.

The Administrative Court of Finland dismissed the taxpayer's claim for tax deductions regarding travel expenses incurred in 1998 and 1999. The taxpayer argued that these costs were deductible under the Income Tax Act, while the Tax Administration maintained they were personal in nature. The court ruled that since the travel was not directly linked to official duties, the expenses did not meet the statutory requirements for deduction.