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KHO:2000:34 Generato dall'IA

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

Numero d'incarto KHO:2000:34
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 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.

Regesto Legislator

Generato dall'IA

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.

Parole chiave

Generato dall'IA
agricultural worker meal allowance taxable income deduction multiple farm employment extra meal expenses travel cost reimbursement income tax reduction Supreme Administrative Court ruling perdita di lavoro per intemperie

Disposizioni normative citate

Generato dall'IA
Tuloverolaki 29 § 1 mom.
Tuloverolaki 29 § 1 mom.
Generato dall'IA
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.

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Testo completo

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.