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KKO 1933/2014 KI-generiert

Supreme Court allows prosecution for tax fraud where tax adjustment preceded the formal charge.

Geschäftsnummer KKO 1933/2014
Gericht / Behörde
Rechtsordnung Finnland (FI)
Entscheiddatum
Ausgang Gutgeheissen (Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Supreme Court allowed the prosecution of three individuals for serious tax fraud based on a prior tax adjustment order. While the defendant argued that the tax adjustment constituted a final penalty preventing further criminal proceedings, the court distinguished between the administrative measure and the criminal charge. The court ruled that the existence of a tax adjustment does not bar criminal prosecution, as the two proceedings serve different legal purposes and the adjustment was not a final penalty in the criminal sense.

Legislator-Regeste

KI-generiert

Verotuslaki 1994/1065, 10 luku; Verosääntelylaki 1994/1065, 10 luku: The issuance of a tax adjustment order prior to criminal charges does not preclude the initiation of criminal proceedings for tax fraud, as the administrative measure and criminal prosecution serve distinct legal functions and the adjustment is not a final penalty.

Schlagwörter

KI-generiert
tax fraud prosecution tax adjustment order double jeopardy principle criminal liability administrative penalty procedural bar serious tax offense Veruntreuung von Geldern

Zitierte Gesetzesbestimmungen

KI-generiert
10 luku Verotuslaki 1994/1065
10 luku Verosääntelylaki 1994/1065
KI-generiert
kko-other_2014_889
Supreme Court dismisses appeal regarding tax adjustments in income tax assessment being admissible in criminal trial.
kko-precedent_2011_80
Double jeopardy bars VAT fraud prosecution when facts overlap with income tax fraud already finalized by tax authority.
kko-other_2014_1893
Supreme Court allows tax fraud prosecution when unreported income is discovered during tax audit.
kko-other_2014_376
Supreme Court dismisses appeal regarding tax penalty decisions blocking criminal tax fraud trial.
kko-other_2014_1513
Supreme Court allows partial prosecution for tax fraud where tax penalties were imposed before criminal charges were filed.

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Volltext

A:lle, B:lle ja C:lle oli määrätty henkilökohtaisessa verotuksessa veronkorotusta sillä perusteella, että he olivat jättäneet ilmoittamatta saamaansa tuloa. Sittemmin heitä syytettiin muun ohella saman menettelyn perusteella törkeistä veropetoksista. A:n osalta veronkorotusta oli määrätty ennen kuin häntä koskeva syyte oli tullut vireille. B:n ja C:n osalta veronkorotusta oli määrätty vasta syytteen vireilletulon jälkeen. Kysymys siitä, voitiinko syytteet tutkia.