Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
KHO:2000:34 AI generated

Court allows deduction of extra meal costs for agricultural workers working on multiple farms.

Case Number KHO:2000:34
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 to deduct extra meal expenses incurred while working on multiple farms. The taxpayer argued that while meal allowances were taxable income, the associated travel costs should be deductible. The court ruled that the specific circumstances of working across different farms justified the deduction despite the allowance being taxable. This decision clarifies the interaction between taxable allowances and related expense deductions for agricultural workers.

Legislator headnote

AI generated

Tuloverolaki 29 § 1 momentin nojalla luettava veronalaisten tulot; veronalaisten tulojen vähennykset: Kun maatalouslomittaja saa eri maatiloilta vapaita aterioita, hänen erityisille työntekemispaikoille tehdyistä työmatkoista aiheutuneet ylimääräiset ateriointikustannukset ovat vähennyskelpoisia.

Keywords

AI generated
agricultural worker meal allowance taxable income deduction multiple farm employment extra meal expenses travel cost reimbursement income tax reduction Supreme Administrative Court ruling

Cited Legislation

AI generated
Tuloverolaki 29 § 1 mom.
Tuloverolaki 29 § 1 mom.
AI generated
admin_2001_turku__677
Administrative court allows manager to deduct meal allowance excess as living expenses.
kho-precedent_2001_49
Employer must pay VAT on staff canteen meals as own use, not sales, when no cash compensation is charged.
admin_1999_hame-county__438
Tax court limits daily travel expense deduction to tax authority's maximum meal allowance minus employer contributions.
labour_2010_79
Labor court ruled that lunch vouchers in a collective agreement must be nationally accepted products like Luottokunnan vouchers.
admin_2000_kuopio__78
Administrative court dismissed tax deduction for increased living costs due to lack of evidence of special expenses.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

Kunnan palkkaama maatalouslomittaja työskenteli eri maatiloilla saaden tämän työn yhteydessä tiloilta vapaita aterioita. Ateriaedun arvo oli sinänsä tuloverolain 29 §:n 1 momentin nojalla luettava maatalouslomittajan veronalaiseksi tuloksi, mutta samalla kun hänen veronalaiseen tuloonsa lisättiin nämä tulot oli luonnollisena vähennyksenä otettava huomioon hänen erityisille työntekemispaikoille maatiloille tehdyistä työmatkoista aiheutuneet ylimääräiset ateriointikustannukset. Verovuodet 1994-1996.

Tuloverolaki 29 § 1 mom.