Legislator Rechtsprechung & Gesetzgebung
KKO 889/2014 KI-generiert

Supreme Court dismisses appeal regarding tax adjustments in income tax assessment being admissible in criminal trial.

Geschäftsnummer KKO 889/2014
Gericht / Behörde
Rechtsordnung Finnland (FI)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)

Legislator-Zusammenfassung

KI-generiert

The Supreme Court dismissed the appellant's appeal against the lower court's decision to exclude tax adjustments from the criminal trial. The appellant argued that these adjustments were material facts relevant to the tax fraud charge, while the prosecution maintained they were irrelevant procedural matters. The court ruled that tax adjustments in the income tax assessment are not material facts for the criminal trial and thus cannot be considered by the court.

Legislator-Regeste

KI-generiert

Verolaki 1994/1015; Veropetola 1994/1015: Tax adjustments made in the income tax assessment are not material facts for the purpose of the criminal trial and cannot be considered by the court.

Schlagwörter

KI-generiert
income tax assessment tax fraud charge material facts criminal trial procedure tax adjustments procedural exclusion Supreme Court appeal Veruntreuung von Geldern

Zitierte Gesetzesbestimmungen

KI-generiert
Verolaki 1994/1015
Veropetola 1994/1015
KI-generiert

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Volltext

Kysymys siitä, estivätkö tuloveron jälkiverotuksessa määrätyt veronkorotukset veropetossyytteen tutkimisen.