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KKO 2123/2016 AI generated

Court dismissed tax fraud charges against individuals who acted as contractors for a company.

Case Number KKO 2123/2016
Court / Authority
Jurisdiction Finland (FI)
Decision Date
Outcome Dismissed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court dismissed the tax fraud charges against individuals who performed construction work under a company's name. The prosecution alleged that the defendants failed to remit withholding taxes and social security contributions on wages paid to the company, and failed to report the company's receipts for value-added tax. The court ruled that the defendants did not commit the specific tax fraud charged because they acted as contractors rather than the company itself, and the relevant tax obligations fell on the company or the individuals in their capacity as contractors, not as the company's agents in the manner alleged.

Legislator headnote

AI generated

Verolaki 1995; Arvonlisäverolaki 1994: The court established that individuals acting as contractors for a company are not liable for the company's tax fraud if they fulfilled their own statutory obligations as contractors, distinguishing their role from that of the company's agents.

Keywords

AI generated
tax fraud conviction contractor liability withholding tax obligations value-added tax reporting social security contributions corporate tax fraud Supreme Court ruling

Cited Legislation

AI generated
Verolaki 1995
Arvonlisäverolaki 1994

Cited Case Law

AI generated
KKO:2014:46
Supreme Court remands case for retrial on tax fraud charges regarding withheld tax evasion in corporate operations.
AI generated
admin_2005_hameenlinna__211
Shareholder using company car privately received taxable hidden dividend benefit without payment.
kko-precedent_2014_46
Supreme Court remands case for retrial on tax fraud charges regarding withheld tax evasion in corporate operations.
ECLI:FI:KHO:2025:8
Finnish Supreme Administrative Court partially dismissed tax appeal regarding unpaid withholding tax on salary.
kko-precedent_2004_134
Supreme Court allows separate VAT fraud conviction for personal income tax evasion of company funds.
kko-precedent_2017_75
Supreme Court dismisses appeal; tax evasion damage calculated using statutory withholding rate, not arbitrary 40%.

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Full text

Rakennustöitä tehnyt henkilö oli tehnyt urakkasopimuksia osakeyhtiön nimissä ja sopinut töidensä laskuttamisesta yhtiön toimesta. Suoritusten tultua osakeyhtiön tilille varat oli nostettu ja pääosin tilitetty urakoita tehneelle henkilölle. Osa varoista oli jäänyt osakeyhtiön toiminnasta vastanneelle henkilölle palkkiona. Syytteen mukaan sanottuun menettelyyn osallistuneet olivat syyllistyneet yhtiön verotuksessa tehtyyn veropetokseen, jossa oli laiminlyöty toimittaa ennakonpidätyksiä ja suorittaa työnantajan sosiaaliturvamaksuja yhtiön maksamista palkoista sekä laiminlyöty ilmoittaa yhtiön saamia suorituksia arvonlisäverotuksessa yhtiön myyntinä. Kysymys siitä, olivatko vastaajat syyllistyneet syytteessä tarkoitettuun veropetokseen. Ks. KKO:2014:46