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KHO:1997:84 AI generated

Supreme Administrative Court allows tax deduction for weekend travel between home and workplace when primary purpose is home visits.

Case Number KHO:1997:84
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 travel expenses incurred during weekend trips between his home and workplace. The taxpayer, an associate professor, argued that these trips were primarily for family visits to his home in city B, while the court found the primary purpose to be home visits rather than work. Consequently, the court ruled that the expenses constituted valid travel costs between the residence and the place of employment for tax purposes.

Legislator headnote

AI generated

TVL 93 §; Travel expenses between home and workplace are deductible if the primary purpose of the trip is visiting the home, not conducting work duties.

Keywords

AI generated
tax deduction travel expenses weekend travel primary purpose residence workplace

Cited Legislation

AI generated
TVL 93 §
AI generated
kho-precedent_2013_84
Supreme Administrative Court ruled mileage payments to a partner are salary, not profit distribution, based on accounting treatment.
admin_1993_lapland-county__151
Administrative court allows tax deduction for work travel costs even without employer-provided lodging.
admin_1992_kuopio-county__312
Farming holiday worker's travel costs between home and work deductible without personal share or cap.
kho-precedent_2015_121
Supreme Administrative Court allows tax deduction for commuting costs when permanent residence is registered elsewhere despite actual living situation.
admin_1985_uusimaa-county__568
Teacher's travel expenses for student training trip deductible from taxable income under TVL 25 § 1.

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Full text

Lääkäri oli apulaisprofessorina A:n kaupungissa, jossa hänellä oli myös vastaanotto. Hän matkusti viikonloppuisin kotipaikkakunnalleen B:n kaupunkiin, jossa hänellä oli perheensä kanssa yhteinen asunto. Näiden matkojen yhteydessä hän piti viikonloppuisin vastaanottoa myös kotipaikkakunnallaan B:n kaupungissa. Viikonloppumatkojen ensisijaisena tarkoituksena katsottiin olevan käynnit kotona B:n kaupungissa, minkä vuoksi niistä aiheutuneita kustannuksia verotuksessa pidettiin asunnon ja työpaikan välisinä matkakustannuksina. Verovuosi_1993

TVL 93 §