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KHO:1997:93 AI generated

Supreme Administrative Court allows deduction of double weekly travel costs for officer attending military academy far from home.

Case Number KHO:1997:93
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 ruled that a lieutenant colonel could deduct double weekly travel expenses from his income tax despite the academy being 185 km away. Although accommodation was provided at the academy, the court found the distance justified the double commute between his home municipality and Tuusula. Consequently, the tax authority's refusal to allow the deduction under Section 93 of the Income Tax Act was overturned.

Legislator headnote

AI generated

Section 93 of the Income Tax Act; Section 93 of the Income Tax Act allows deduction of travel costs between residence and workplace, which includes a military officer commuting to a distant academy when accommodation is provided on-site.

Keywords

AI generated
income tax deduction travel expenses military academy double commute Section 93 Income Tax Act residence distance workplace location

Cited Legislation

AI generated
Section 93 of the Income Tax Act

Cited Case Law

AI generated
KHO:1983-II-561
Kts. myös KHO:1983-II-561
AI generated
admin_1985_uusimaa-county__568
Teacher's travel expenses for student training trip deductible from taxable income under TVL 25 § 1.
kho-precedent_2003_45
Military officer's study for employer purposes does not constitute 'mainly studying' under vehicle tax law.
insurance_1993_7061-1992
Travel expenses for adult education requiring on-site accommodation are deductible under the Employment Policy Act.
admin_1987_turku-and-pori-county__813
Administrative court dismissed tax deduction claim for private English language course fees paid with employer consent.
admin_1989_turku-and-pori-county__42
Administrative court denied tax deduction for Dale Carnegie course fees as professional development costs.

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Full text

Yliluutnantti oli komennettu viideksi kuukaudeksi kapteenikurssille maanpuolustuskorkeakouluun Tuusulaan. Maanpuolustuskorkeakoulu oli noin 185 km päässä hänen ja hänen perheensä kodista. Siitä huolimatta, että yliluutnantille oli kurssin ajaksi järjestetty majoitus maanpuolustuskorkeakoululla, hänellä oli oikeus tuloverolain 93 §:n mukaisesti tuloistaan vähentää asunnon ja työpaikan välisinä matkakustannuksina kaksi kertaa viikossa tehdyistä kotikunnan ja Tuusulan välisistä matkoista aiheutuneet kustannukset. Verovuosi_1994.

Kts. myös KHO:1983-II-561

TVL 93 §