Court holds new vehicle tax law did not remove prior law's penalty for fraudulent trailer attachment.
Finland (FI)
Legislator summary
AI generatedThe court upheld the conviction for attaching a trailer to a vehicle under the old tax law. The defendant argued that the new 1965 law abolished the penalty for such acts committed before its enactment. The court ruled that the new statute did not intend to erase the criminal liability established by the previous legislation.
Legislator headnote
AI generatedMoottoriajoneuvoverola 1965; Moottoriajoneuvoverola 1947: The new vehicle tax law does not remove the criminal penalty for attaching a trailer to a vehicle if the act was committed during the period when the old law was in force.
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Tammikuun 1 päivänä 1965 voimaan tulleella moottoriajoneuvoverolailla (n:o 655/64) ei ole katsottu tarkoitetun poistaa aikaisemman lain (n:o 982/47) voimassaoloaikana tehdyn moottoriajoneuvoon kytketystä perävaunusta suoritettavan veron vilpillisen pidättämisen rangaistavuutta.
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