Legislator Rechtsprechung & Gesetzgebung
DE FR IT EN
In Legislator analysieren
KHO:1997:72 KI-generiert

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

Geschäftsnummer KHO:1997:72
Gericht / Behörde
Rechtsordnung Finnland (FI)
Entscheiddatum
Ausgang Gutgeheissen (Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

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-Regeste

KI-generiert

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.

Schlagwörter

KI-generiert
tax deduction vocational training costs earning and retaining income job retention tax expense long-tenured employee training Finnish income tax law Wiedereinschulung Eingliederung in der Arbeitslosenversicherung Erhaltung von Arbeitsplätzen

Zitierte Gesetzesbestimmungen

KI-generiert
TVL 81 § (1240/88)
TuloveroL 29 § 1 mom (1535/92)
TuloveroL 29 § 1 mom (1535/92)
KI-generiert
insurance_2004_780-2003
Spouse's unemployment benefits allowed when business ceases, not when spouse stops working there. Court ruled benefits apply only to spouse's personal work cessation. Spouse's personal work cessation. Court ruled benefits apply only to spouse's personal work cessation. Spouse's personal work cessation. Court ruled benefits apply only to spouse's personal work cessation.
labour_2014_18
Labor court orders union branch to pay fine for failing to maintain peace during strike.
labour_2000_47
Labor court dismissed union claim that experience bonus service time counts after employment gap exceeding seven days.
labour_1980_127
Labor court dismisses union's appeal, holding union liable for strike actions violating collective agreement.
labour_1991_20
Union branch fined for strike over job transfer dispute violating collective agreement peace obligation.

Fragen Sie sich, wie dieser Entscheid auf Ihren Fall anwendbar ist?

Prüfen Sie diesen Entscheid zusammen mit Bundesrecht, kantonalen Erlassen, Kommentaren und Folgeentscheiden in Legislator AI.

Fall in Legislator öffnen →

Volltext

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)