KKO 3264/2002
AI generated
Supreme Court dismisses appeal regarding tax evasion charge under specific criminal law provision.
Finland (FI)
Legislator summary
AI generatedThe Supreme Court of Finland dismissed the defendant's appeal against a conviction for tax evasion under the Criminal Code. The court found that the defendant intentionally avoided paying taxes through deceptive means as alleged. Consequently, the conviction was upheld because the prosecution successfully proved the elements of the crime beyond reasonable doubt.
Legislator headnote
AI generatedCriminal Code 769/1990, Chapter 29, Section 1, Paragraph 1; The court established that intentional tax evasion constitutes a crime when the accused employs deceptive actions to avoid tax obligations.
Keywords
AI generated
tax evasion
criminal code
deceptive means
intentional avoidance
supreme court
conviction upheld
fiscal liability
Cited Legislation
AI generatedCriminal Code 769/1990, Chapter 29, Section 1, Paragraph 1
RL 29 luku 1 § 1 mom (769/1990)
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Full text
Kysymys siitä, oliko syytetty välttänyt veroa rikoslain 29 luvun 1 §:n 1 momentissa (769/1990) tarkoitetulla petollisella toimella.
RL 29 luku 1 § 1 mom (769/1990)