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KHO:1997:72 AI generated

Tax court allows deduction for vocational training costs incurred to retain a long-tenured employee's position.

Case Number KHO:1997:72
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Administrative Court allowed the taxpayer's deduction for vocational training expenses incurred to retain their position. The taxpayer, a long-serving post office clerk, enrolled in a marketing program while working to avoid dismissal and maintain their job. The court ruled that under Finnish tax law, such expenses are deductible as costs of earning and retaining income when the training is directly necessary for job retention.

Legislator headnote

AI generated

TVL 81 § (1240/88); TuloveroL 29 § 1 mom (1535/92): Vocational training expenses are deductible as costs of earning and retaining income when the training is directly necessary for the retention of the taxpayer's employment position.

Keywords

AI generated
tax deduction vocational training costs earning and retaining income job retention tax expense long-tenured employee training Finnish income tax law

Cited Legislation

AI generated
TVL 81 § (1240/88)
TuloveroL 29 § 1 mom (1535/92)
TuloveroL 29 § 1 mom (1535/92)
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Full text

A oli toiminut 25 vuotta Posti- ja telelaitoksen palveluksessa ja ollut lakkautetun postikonttorin konttorinhoitaja. Hänet oli siirretty saneeraustoimenpitein palvelumyyjäksi. A, joka oli iltaoppikoulussa suorittanut peruskoulun ja lukion, oli työnsä ohessa opiskellut Markkinointi-Instituutissa kauppateknikon tutkinnon. Opiskelu oli ollut tarpeen työpaikan säilyttämiseksi saman työnantajan palveluksessa. Näissä olosuhteissa ja ottaen huomioon A:n pitkä työkokemus saman työnantajan palveluksessa, opiskelusta aiheutuneet kustannukset olivat A:n verotuksissa vähennyskelpoisia tulon hankkimisesta ja säilyttämisestä johtuneita menoja. Verovuodet 1992 ja 1993.

Samoin D:130/3/96

Äänestys 5-3.

TVL 81 § (1240/88)

TuloveroL 29 § 1 mom (1535/92)