Court dismisses appeal for tax evasion where defendant evaded duty on imported engine damaged by fire.
Finland (FI)
Legislator summary
AI generatedThe court of appeal dismissed the defendant's appeal regarding a conviction for tax evasion involving a damaged imported engine. The defendant argued for a reduced penalty based on the engine's fire-damaged condition, but the court upheld the original judgment ordering the loss of the engine and compensation for value depreciation. Consequently, the appeal was rejected, and the defendant received no permission to lodge a further complaint.
Legislator headnote
AI generatedTullimaksulain 1 luvun 1 §; Rikoslain 38 luvun 15 §: The court held that a conviction for tax evasion based on a damaged imported engine stands when the defendant fails to prove the damage was caused by the customs authority's fault, resulting in the denial of appeal permission.
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AI generatedRelated Decisions
AI generatedFull text
Tullimaksua kavaltaen maahan tuotu venemoottori oli syytetyn hallussa ollessaan vaurioitunut tulipalossa. Rikoslain 38 luvun 15 §:n nojalla syytetty tuomittiin menettämään valtiolle vain vaurioitunut moottori eikä sen ohella vahingosta aiheutunutta moottorin arvonalennusta vastaavaa määrää.
III-jaosto
KKO:n ratkaisu:
Päätös 2.9.1985 n:o 2109: Syytetylle ei myönnetty valituslu- paa.