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KHO:2000:12 Generato dall'IA

Temporary work abroad expenses are deductible under Finnish Income Tax Act Section 29 as special expenses.

Numero d'incarto KHO:2000:12
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 claim to deduct special expenses incurred from temporary work abroad in 1995 and 1996. The court found that the taxpayer's short-term employment relationships as a carpenter in Helsinki, combined with the nature of the tasks, constituted temporary work outside the home municipality. Consequently, the additional living costs arising from this temporary employment were recognized as deductible expenses under Section 29 of the Income Tax Act.

Regesto Legislator

Generato dall'IA

Tuloverolain 29 § 1 momentti; Temporary work abroad expenses incurred by a taxpayer are considered special expenses deductible from taxable income when the employment is temporary and outside the home municipality.

Parole chiave

Generato dall'IA
temporary work abroad special expenses deduction income tax deduction short-term employment additional living costs lavoro a tempo parziale sussidio per le spese di pendolare spese di missione, di trasporto e di alloggio

Disposizioni normative citate

Generato dall'IA
Section 29, paragraph 1 of the Income Tax Act
Generato dall'IA
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Court dismissed appeal; work was hobby not employment despite personal injury insurance payment.

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Testo completo

A, jonka kotikunta verovuosina 1995 ja 1996 oli Punkaharju, oli työskennellyt noina vuosina kahdessa noin kolmen kuukauden pituisessa työsuhteessa rapparina alan yrityksessä Helsingissä. Muina aikoina hän oli kotikunnassaan työttömänä työnhakijana. Kun otettiin huomioon työtehtävien luonne ja työsuhteiden lyhytaikaisuus, työskentelyä vieraalla paikkakunnalla pidettiin tilapäisenä työnä, josta aiheutuneet ylimääräiset elantokustannukset olivat tuloverolain 29 §:n 1 momentissa tarkoitettuja verotuksessa vähennyskelpoisia menoja. Verovuodet 1995 ja 1996.

Tuloverolaki 29 § 1 mom.