Legislator Case Law & Legislation
KKO 260/2003 AI generated

Court dismissed claim that defendant gained financial benefit from tax evasion exceeding sales proceeds.

Case Number KKO 260/2003
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court of Finland dismissed the prosecution's claim that the defendant obtained financial benefit from tax evasion. The defendant was obligated to pay duties and taxes exceeding the proceeds from the sale of alcohol, raising the issue of whether a financial gain existed. The court ruled that the obligation to pay amounts greater than the proceeds negated the existence of a net financial benefit from the crime.

Legislator headnote

AI generated

AlkoholiL 94 § (459/1968); RL 2 luku 16 § (143/1932): A person who must pay duties and taxes exceeding the proceeds from the sale of alcohol has not obtained a financial benefit from the crime.

Keywords

AI generated
financial benefit tax evasion alcohol duties proceeds of crime Supreme Court criminal liability Finnish law

Cited Legislation

AI generated
AlkoholiL 94 § (459/1968)
AlkoholiL 94 § (459/1968)
RL 2 luku 16 § (143/1932)
RL 2 luku 16 § (143/1932)
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

A oli velvoitettu suorittamaan välittämästään alkoholijuomasta tullia ja veroja määrä, joka ylitti sen myynnistä saadun palkkion. Kysymys siitä, oliko A saanut rikoksesta taloudellista hyötyä.

AlkoholiL 94 § (459/1968)

RL 2 luku 16 § (143/1932)