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KHO:1997:16 AI generated

Court dismissed deduction of commuting costs as non-allowable living expenses due to state education support payments.

Case Number KHO:1997:16
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court dismissed the taxpayer's claim to deduct commuting expenses from income tax. Although the taxpayer had the right to deduct travel costs under Section 93 of the Income Tax Act, the court ruled these expenses were not allowable living expenses because they were fully covered by state-maintained education allowances. The decision established that when specific maintenance payments are provided for education, additional commuting costs cannot be treated as separate deductible living expenses.

Legislator headnote

AI generated

Tuloverolain 93 §; Työvoimapoliittisesta aikuiskoulutuksesta annetun lain 763/90: When state-maintained education allowances cover living costs, commuting expenses cannot be deducted as additional allowable living expenses under Section 93 of the Income Tax Act.

Keywords

AI generated
income tax deduction allowable living expenses commuting costs education maintenance allowance Supreme Administrative Court taxable income reduction state education support

Cited Legislation

AI generated
Section 93 of the Income Tax Act
Act on Vocational Adult Education 763/90
AI generated
admin_1986_uusimaa-county__700
Student tuition expenses at an unauthorized vocational school are not deductible under the Income Tax Act.
admin_1988_kuopio-county__803
Administrative court dismissed tax deduction for further education costs as maintenance expenses under Finnish Tax Act.
admin_1985_uusimaa-county__568
Teacher's travel expenses for student training trip deductible from taxable income under TVL 25 § 1.
insurance_1993_7061-1992
Travel expenses for adult education requiring on-site accommodation are deductible under the Employment Policy Act.
admin_1983_turku-and-pori-county__976
Student tuition reduction denied because course duration exceeded statutory maximum period for the benefit.

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Full text

Rakennusmies A oli työvoimapoliittisesta aikuiskoulutuksesta annetun lain (763/90) tarkoittamassa aikuiskoulutuksessa elokuusta 1991 toukokuuhun 1994 Y:n ammattioppilaitoksessa tarkoituksin suorittaa erikoismaalarin tutkinto. A:lle maksettiin koulutuksen ajalta mainitun lain mukaisesti työttömyyspäivärahaa vastaavaa veronalaista koulutustukea sekä matka- ja muita ylläpitokustannuksia varten verovapaata ylläpitokorvausta 30 markkaa päivältä. A vaati tulostaan vähennettäväksi asunnon ja koulutuspaikan väliset matkakulut. KHO katsoi, etteivät A:n asunnon ja koulutuspaikan väliset matkakulut hänen suorittamastaan maalarin tutkinnosta huolimatta olleet vähennyskelvotonta elantomenoa siltä osin kuin niitä ei ylläpitokorvauksin A:lle korvattu. A:lla oli oikeus vähentää matkoista aiheutuneet puheena olevat kustannukset tulostaan tuloverolain 93 §:ssä säädetyin rajoituksin.

Äänestys 4-1.

Verovuosi_1993

TuloveroL 93 §

L työvoimapoliittisesta aikuiskoulutuksesta (763/90)