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Rovaniemen HO 29.09.1981 272/81 AI generated

Court dismisses appeal where continuous violation of tax advance payment laws constitutes one crime.

Case Number Rovaniemen HO 29.09.1981 272/81
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 a continuous violation of tax advance payment laws. The defendant, serving as a board member for two companies, repeatedly failed to remit withheld tax advances to the state within the required timeframe. The court ruled that these repeated omissions by the same individual constituted a single continuous offense rather than multiple distinct crimes.

Legislator headnote

AI generated

Ennakkoperintälain säännösten rikkominen; jatkuva rikos: Toistuvat ennakkoperintälain säännösten rikkomiset samanaikaisessa toimissaan yhdestä jatketusta rikoksesta tuomitaan, ellei valituslupa myönnetä.

Keywords

AI generated
continuous crime tax advance laws withheld tax board member duty criminal conviction

Cited Legislation

AI generated
Ennakkoperintälaki

Cited Case Law

AI generated
KKO:n ratkaisu Päätös n:o 2921/22.6.1982
AI generated
kko-precedent_2004_134
Supreme Court allows separate VAT fraud conviction for personal income tax evasion of company funds.
appeal_1985_helsinki__3276
Court convicted defendant of robbery and attempted robbery for aiding a joint crime.
kko-precedent_1989_130
Supreme Court allows tax officials' claims against company directors for unpaid withholding taxes during bankruptcy period.
labour_2000_34
Local union branches fined for strike actions; national union liable for supervision failure; bank claims dismissed.
labour_1980_42
Union fined for strike over wage increase due to failure to take sufficient measures to stop the strike.

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Full text

A oli toimiessaan samanaikaisesti kahden eri osakeyhtiön hallituksen jäsenenä toistuvasti laiminlyönyt yhtiöiden työntekijöille maksetuista palkoista pidätettyjen veroennakkojen suorittamisen määräajassa valtiolle.

A:n syyksi luettuja ennakkoperintälain säännösten rikkomisia pidettiin saman rikoksen jatkamisena ja A tuomittiin rangaistukseen yhdestä jatketusta ennakkoperintälain säännösten rikkomisesta.

KKO:n ratkaisu: Päätös n:o 2921/22.6.1982: ei valituslupaa