Legislator Case Law & Legislation
DE FR IT EN
Analyze in Legislator
Kouvolan HO 05.05.1981 1541/80 AI generated

Appeal dismissed; tax offense prosecution venue must be at the business location court.

Case Number Kouvolan HO 05.05.1981 1541/80
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 appeal regarding the venue for a tax offense prosecution. The defendant was accused of failing to submit a turnover tax report under Section 35 of the Turnover Tax Act, and the prosecution was brought in a court other than the one located at the business premises. The court ruled that such offenses must be prosecuted exclusively at the court situated at the location where the business activity is carried out.

Legislator headnote

AI generated

Section 35 of the Turnover Tax Act; Section 1 of the Turnover Tax Act: Prosecutions for violations of turnover tax reporting obligations must be instituted exclusively at the court of the place where the business activity is conducted.

Keywords

AI generated
turnover tax act venue of prosecution business location court tax reporting obligation jurisdictional venue

Cited Legislation

AI generated
Section 35 of the Turnover Tax Act
Section 1 of the Turnover Tax Act

Cited Case Law

AI generated
KKO:1983-II-7
AI generated
kko-precedent_1992_174
Supreme Court dismisses business ban due to prosecution's failure to cite specific grounds in its request.
kko-precedent_2004_56
Supreme Court quashes fraud conviction where import value understatement was offset by domestic VAT deduction rights.
kko-precedent_2016_90
Supreme Court dismisses judge's appeal for refusing to issue judgments due to unproven perceived bias by prosecutors.
kko-other_2021_1603
Supreme Court allows appeal against traffic offense conviction where negligence was deemed intentional by lower court.
appeal_1982_turku__610
Court dismissed tax fraud charge but upheld penalty for unlicensed travel agency operations.

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text

K:n oli väitetty laiminlyöneen antaa liiketoiminnastaan liikevaihtoverolain 35 §:ssä tarkoitetun veroilmoituksen. Syyte liikevaihtoverolain säännösten rikkomisesta voitiin ajaa muualla kuin liikevaihtoverotoimiston sijaintipaikalla olevassa ko. liiketoiminnan harjoittamispaikan oikeudessa.

Ks myös KKO:1983-II-7

Lainvoimainen