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Vaasan HO 17.11.1978 1274/78 AI generated

Court dismisses appeal against conviction for evading customs duties on a car purchased on installment.

Case Number Vaasan HO 17.11.1978 1274/78
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court of appeal dismissed the defendant's appeal regarding a conviction for evading customs duties on a car purchased on installment. The defendant was found guilty under Section 15 of Chapter 38 of the Customs Act and ordered to pay the car's value to the state. The court upheld the original judgment, citing the Supreme Court's precedent that no appeal rights exist for this specific type of penalty.

Legislator headnote

AI generated

Section 15 of Chapter 38 of the Customs Act; Section 33 of the Administrative Justice Act: The court established that a conviction for evading customs duties on a vehicle does not grant the defendant the right to appeal to the Supreme Court.

Keywords

AI generated
customs duties evasion installment purchase administrative penalty Supreme Court appeal customs Act Section 15

Cited Legislation

AI generated
Section 15 of Chapter 38 of the Customs Act
Section 33 of the Administrative Justice Act

Cited Case Law

AI generated
Supreme Court decision 1977-II-38
Supreme Court decision 1980-2090/29.8
AI generated
appeal_1980_vaasa__1413
Court dismissed charge of handing over vehicle to drunk driver as defendant knew owner would drive drunk.
kko-precedent_1994_29
Finnish Supreme Court denies good faith purchaser protection due to buyer's failure to verify seller's title.
kko-precedent_1987_26
Court allows tax fraud conviction but reduces civil compensation due to car's actual value and loss of use.
appeal_1980_eastern-finland__2242
Court allows partial compensation for drunk driver's negligence when defendant's financial status makes full liability unreasonable.
kko-precedent_2009_26
Supreme Court allows forfeiture of vehicle for repeated unlicensed driving to prevent future crimes.

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Full text

Syytetty oli tuodessaan maahan osamaksuehdoin ostamansa henkilöauton kavaltanut siitä mm. tullimaksua. Hänet tuomittiin RL 38 luvun 15 §:n 2 momentin nojalla menettämään valtiolle sanotun, omistajalle palautettavaksi määrätyn auton arvo.

Vrt. KKO:1977-II-38

KKO:n ratkaisu:

Päätös n:o 2090/29.8.1980: syytetylle ei muutoksenhakulupaa