Legislator Case Law & Legislation
KKO 1899/1996 AI generated

Supreme Court dismisses debt arrangement claim where criminal debt remains after tax debt exemption.

Case Number KKO 1899/1996
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the applicant's request for a debt arrangement, ruling that a criminal debt for tax fraud remains a statutory obstacle even after a state office granted a tax debt exemption. The applicant argued that the exemption removed the criminal debt's barrier, but the court held that the exemption only covered the tax portion, leaving the criminal liability intact. Consequently, the court determined that the applicant could not meet the legal requirements for a debt arrangement due to the outstanding criminal debt.

Legislator headnote

AI generated

VJL 9 §; VJL 10 §: A debt arrangement is barred if a criminal debt exists, and a state office's exemption of tax debt does not eliminate the criminal debt's status as a statutory obstacle.

Keywords

AI generated
debt arrangement criminal debt tax fraud debt exemption statutory obstacle Supreme Court financial relief

Cited Legislation

AI generated
VJL 9 §
VJL 10 §
AI generated

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

Velallisella oli velkaa yhteensä noin 904 000 markkaa. Velkoihin sisältyi jatkettuun törkeään veropetokseen perustuva vahingonkorvausvelka valtiolle. Velan määrä sille kertyneine korkoineen oli alunperin yli 700 000 markkaa ja valtiokonttorin tekemän maksuvapautuspäätöksen jälkeen noin 200 000 markkaa. Kysymys velkajärjestelyn myöntämisen edellytyksistä ja edellä mainitun rikosperusteisen velan merkityksestä velkajärjestelyn esteenä.

VJL 9 §

VJL 10 §