Legislator Case Law & Legislation
KKO 2298/2005 AI generated

Customs duty exemption for seized goods is denied when the underlying tax crime is proven. The court ruled that seizure does not automatically trigger duty waiver if criminal liability is established.

Case Number KKO 2298/2005
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court dismissed the applicant's request for a refund of customs duties on seized goods. The applicant argued that seizure should automatically exempt the goods from duties, but the court found the underlying tax crime was proven. Consequently, the statutory conditions for duty exemption were not met because the goods were involved in a criminal proceeding.

Legislator headnote

AI generated

Yhteisön tullikoodeksista annettu asetus (2913/92) 233 artikla; OK 26 luku 2 § 1 mom 1 kohta; OK 26 luku 2 § 1 mom 3 kohta; OK 26 luku 15 §: Customs duty exemption for seized goods is not automatic and requires the absence of underlying criminal liability.

Keywords

AI generated
customs duty exemption seized goods tax crime customs code refund claim criminal liability duty waiver

Cited Legislation

AI generated
OK 26 luku 2 § 1 mom 1 kohta
OK 26 luku 2 § 1 mom 1 kohta
OK 26 luku 2 § 1 mom 3 kohta
OK 26 luku 2 § 1 mom 3 kohta
OK 26 luku 15 §
Yhteisön tullikoodeksista annettu asetus (2913/92) 233 artikla
Yhteisön tullikoodeksista annettu asetus (2913/92) 233 artikla
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

Kysymys seulontamenettelyn edellytyksistä törkeää veropetosta ynnä muuta koskevassa asiassa. Kysymys myös tullivelan lakkaamisesta silloin, kun tullattava tavara on otettu takavarikkoon.

OK 26 luku 2 § 1 mom 1 kohta

OK 26 luku 2 § 1 mom 3 kohta

OK 26 luku 15 §

Yhteisön tullikoodeksista annettu asetus (2913/92) 233 artikla