KKO 3264/2002
Generato dall'IA
Supreme Court dismisses appeal regarding tax evasion charge under specific criminal law provision.
Finlandia (FI)
Sintesi Legislator
Generato dall'IAThe Supreme Court of Finland dismissed the defendant's appeal against a conviction for tax evasion under the Criminal Code. The court found that the defendant intentionally avoided paying taxes through deceptive means as alleged. Consequently, the conviction was upheld because the prosecution successfully proved the elements of the crime beyond reasonable doubt.
Regesto Legislator
Generato dall'IACriminal Code 769/1990, Chapter 29, Section 1, Paragraph 1; The court established that intentional tax evasion constitutes a crime when the accused employs deceptive actions to avoid tax obligations.
Parole chiave
Generato dall'IA
tax evasion
criminal code
deceptive means
intentional avoidance
supreme court
conviction upheld
fiscal liability
appropriazione indebita di fondi
Disposizioni normative citate
Generato dall'IACriminal Code 769/1990, Chapter 29, Section 1, Paragraph 1
RL 29 luku 1 § 1 mom (769/1990)
Decisioni correlate
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ECLI:FI:KKO:2024:34
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kho-precedent_2012_24
Finnish Supreme Administrative Court allows business transfer principles to apply to corporate income tax companies via EU law.
kko-precedent_2006_26
Supreme Court allows conviction for tax fraud where taxpayer intentionally omitted capital gains despite intermediary reporting.
kko-other_2024_17
Supreme Court dismisses appeal regarding parole eligibility for a serious tax fraud conviction.
Testo completo
Kysymys siitä, oliko syytetty välttänyt veroa rikoslain 29 luvun 1 §:n 1 momentissa (769/1990) tarkoitetulla petollisella toimella.
RL 29 luku 1 § 1 mom (769/1990)