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KHO:1997:84 Generato dall'IA

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

Numero d'incarto KHO:1997:84
Autorità giudiziaria
Giurisdizione Finlandia (FI)
Data della decisione
Esito del giudizio Accolto (Allowed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

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.

Regesto Legislator

Generato dall'IA

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.

Parole chiave

Generato dall'IA
tax deduction travel expenses weekend travel primary purpose residence workplace spese di missione, di trasporto e di alloggio spese di trasporto professionale spese di sostentamento

Disposizioni normative citate

Generato dall'IA
TVL 93 §
Generato dall'IA
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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Testo completo

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 §