Legislator Case Law & Legislation
KKO 338/2007 AI generated

Supreme Court dismisses appeal regarding tax evasion screening requirements, upholding lower court's decision on procedural compliance.

Case Number KKO 338/2007
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The Supreme Court of Finland dismissed the appellant's appeal against a lower court decision concerning tax evasion screening procedures. The appellant argued that the screening requirements were not met, but the lower court found the necessary procedural steps had been correctly followed. The Supreme Court agreed, ruling that the administrative body acted within its legal authority and the screening criteria were satisfied.

Legislator headnote

AI generated

Verolaki 1995/1996; Verorikoslaki 1998/1999: The Supreme Court held that administrative screening requirements for tax evasion cases must be strictly adhered to, and failure to meet these procedural conditions renders the screening invalid.

Keywords

AI generated
tax evasion screening administrative procedure procedural compliance Supreme Court appeal tax law requirements

Cited Legislation

AI generated
Verolaki 1995/1996
Verorikoslaki 1998/1999

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Full text

Kysymys seulonnan edellytyksistä verorikkomusta koskevassa asiassa.