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KKO 1654/2001 AI generated

Supreme Court allows conviction of sole shareholder for accounting offense despite lack of formal board position.

Case Number KKO 1654/2001
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court of Finland allowed the conviction of a sole shareholder for the crime of accounting offense. Although the defendant held no formal position on the company's board, the court found he exercised actual control over the company's affairs. The decision establishes that formal titles do not exempt individuals from criminal liability when they possess de facto decision-making power.

Legislator headnote

AI generated

Section 1 of the Act on the Crime of Accounting Offense; Section 1 of the Act on the Crime of Accounting Offense: A person who exercises actual control over a company's affairs, regardless of formal board membership, may be held criminally liable for accounting offenses committed by the company.

Keywords

AI generated
accounting offense sole shareholder actual control criminal liability formal position corporate governance Supreme Court

Cited Legislation

AI generated
Section 1 of the Act on the Crime of Accounting Offense
AI generated
kko-precedent_2001_85
Supreme Court dismisses state compensation claim when partial acquittal occurs alongside partial conviction on same charge.
kko-other_2020_982
Supreme Court dismisses appeal; signing documents to hide fraud constitutes aiding in serious accounting offense.
kko-precedent_2001_86
Supreme Court dismisses charge against de facto manager lacking formal role or shareholding for bookkeeping crime.
kko-precedent_2015_88
Supreme Court allows conviction for gross fraud and bookkeeping crime but dismisses business ban due to lack of necessity.
kko-precedent_2006_63
Court distinguishes forgery from false evidence when a document is used as proof in administrative proceedings.

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Full text

Kysymys siitä, voiko osakeyhtiön koko osakekannan omistanut ja yhtiössä tosiasiallista määräysvaltaa käyttänyt henkilö, jolla ei ollut muodollista asemaa yhtiön hallinnossa, syyllistyä kirjanpitorikokseen tekijänä.