Legislator Case Law & Legislation
KKO 2974/2005 AI generated

Court held that damages for customs duties constitute economic benefit and must be included in the fine calculation.

Case Number KKO 2974/2005
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Allowed / Granted

Legislator summary

AI generated

The Supreme Court ruled that damages payable to the Customs Administration for import duties must be counted as economic benefit when calculating fines for smuggling. The defendant argued for a reduced penalty based on the alcohol's market value alone, but the court rejected this distinction. Consequently, the court determined that the total financial gain, including statutory damages, defines the scope of the economic benefit subject to the fine.

Legislator headnote

AI generated

Customs Act 1994, Chapter 1, Section 1; Customs Act 1994, Chapter 1, Section 2: Economic benefit in customs offenses includes all financial gains, such as damages payable to the Customs Administration, not merely the value of the contraband.

Keywords

AI generated
customs offenses economic benefit smuggling penalties damages calculation fines and penalties

Cited Legislation

AI generated
Customs Act 1994, Chapter 1, Section 1
Customs Act 1994, Chapter 1, Section 2
AI generated

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Full text

A oli tuonut Virosta tai Venäjältä alkoholia ja myynyt sitä eteenpäin. A oli velvoitettu suorittamaan Tullihallitukselle maahantuonnin yhteydessä perittävien verojen ja tullin määrää vastaava vahingonkorvaus. Kysymys siitä, mikä merkitys vahingonkorvauksella oli tuomittaessa valtiolle rikoksella saatua taloudellista hyötyä ja alkoholijuoman arvoa. Kysymys myös menettämisseuraamuksen kohtuullistamisesta.