Expenses for the shielding of a condominium against
radio frequency radiation (RF) can be deducted from the
income tax as exceptional expenditures. The 10th Senate of
the Finance Court in Cologne issued this decision on 8 March
2012 (10 K 290/11).
In her income tax return, the plaintiff claimed
expenses of 17,075 euros for the installation of RF
radiation shielding to protect herself against radio
frequency broadcast, TV, and mobile phone radiation. The
revenue office declined the deduction of these expenses.
The 10th Senate of the Finance Court in Cologne took
another view and allowed the deduction as medical
expenditures. Necessary, and thus tax deductible, are not
only medically inevitable expenditures within the meaning of
minimum provisions, but rather expenditures of any
diagnostic or therapeutic treatments whose application is
sufficiently justified in the case of disease. To prove that
the installation of the shielding was necessary, the Court
was satisfied with a certificate by a medical doctor in
private practice regarding the plaintiff’s advanced
electromagnetic hypersensitivity, and an expert report by a
building biology engineer about the
RF radiation exposure levels of “considerable concern”
within the completed building envelope of the condominium.
According to the Senate’s ruling, no appeal against
its decision can be filed with the Federal Finance Court.
The
Senate of the Finance Court in Cologne recognises the
existence of electromagnetic hypersensitivity – what will it
take Victorian power distributers and the Victorian
Government to recognise this condition?
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