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KKO 388/2000 AI generated

Supreme Court dismisses appeal regarding loss of value of smuggled alcohol not seized under specific forfeiture clause.

Case Number KKO 388/2000
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court dismissed the appeal concerning the loss of value of smuggled alcohol that was not seized. The appellant argued that the value should be calculated differently under the Alcohol Act, while the state contended the statutory rule applied. The court ruled that the specific provision governing unseized alcohol strictly dictates the calculation method, leaving no room for alternative valuation.

Legislator headnote

AI generated

Alcohol Act 459/1968, s. 95, 4; The loss of value of alcohol not seized in a smuggling case is determined strictly according to the statutory formula, excluding alternative valuation methods.

Keywords

AI generated
Alcohol Act 1968 smuggling penalties value calculation unseized contraband forfeiture rules Supreme Court appeal loss of value

Cited Legislation

AI generated
Alcohol Act 459/1968, s. 95, 4
AI generated
kko-precedent_2000_34
Supreme Court rules illicitly transferred alcohol value is retail price of cheapest brand, not buyer's cost.
kko-precedent_1992_119
Supreme Court of Finland orders joint restitution of public tax evasion gains from alcohol theft to the state.
kko-precedent_2002_31
Supreme Court allows dismissal of confiscation penalties for illegal alcohol trade due to mitigating circumstances under new law.
ECLI:FI:KKO:2018:49
Supreme Court allows conviction for selling homebrew alcohol without license, rejecting lower court's exclusion of homebrew from illegal import charge.
kko-precedent_2011_61
Supreme Court dismisses value forfeiture claim for consumed alcohol, allowing only profit differential forfeiture under current law.

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Full text

Alkoholijuoman salakuljetukseen syyllistynyt oli luovuttanut juoman tuntemattomaksi jääneelle henkilölle. Kysymys takavarikoimatta jääneen alkoholin arvon menettämisestä alkoholilain (459/1968) 95 §:n 4 momentin nojalla. Kysymys myös alkoholin arvon määräämisestä.