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KKO 379/2012 Generato dall'IA

Finality of prior tax penalty bars prosecution for same tax evasion under ECHR Art 7 Protocol 4.

Numero d'incarto KKO 379/2012
Autorità giudiziaria
Giurisdizione Finlandia (FI)
Data della decisione
Esito del giudizio Respinto (Dismissed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Supreme Court dismissed the prosecution for serious tax fraud regarding the years 2000-2006. The court found that for the year 2002, a final tax penalty had already been imposed for the same undisclosed income. Since the possibility to appeal this penalty had expired, the penalty was final before the prosecution was filed, creating a bar to the trial under Article 7 of Protocol No. 4 of the ECHR.

Regesto Legislator

Generato dall'IA

Article 7 of Protocol No. 4 of the ECHR; Article 7 of Protocol No. 4 of the ECHR prohibits prosecution for the same facts if a final penalty has already been imposed, rendering the current prosecution inadmissible.

Parole chiave

Generato dall'IA
prohibition of double jeopardy finality of tax penalty ECHR Article 7 Protocol 4 tax fraud prosecution procedural bar to trial motivi medici difetto di motivazione difetto di prova del nesso causale

Disposizioni normative citate

Generato dall'IA
Article 7 of Protocol No. 4 to the ECHR

Giurisprudenza citata

Generato dall'IA
KKO:2010:82
Finality of tax assessments for double jeopardy depends on administrative review deadlines, not appeal periods.
Generato dall'IA
kko-precedent_2010_82
Finality of tax assessments for double jeopardy depends on administrative review deadlines, not appeal periods.
kko-precedent_2012_55
Supreme Court holds tax assessments not final due to pending appeal, allowing criminal prosecution.
kko-precedent_2010_45
Supreme Court dismisses tax fraud charge when prior tax penalties were final under ECHR Article 7 Protocol 4.
kko-other_2014_1271
Supreme Court dismissed tax fraud charge where unreported income was already subject to tax adjustment.
kko-precedent_2010_46
Final tax assessments do not bar criminal prosecution if not legally final before indictment.

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Testo completo

A:ta vastaan nostettu syyte törkeästä veropetoksesta verovuosilta 2000 - 2006 perustui verovuoden 2002 osalta samojen tulojen ilmoittamatta jättämiseen, joista A:lle oli jo aikaisemmin määrätty veronkorotus. Syytteen tullessa vireille mahdollisuutta jälkiverotuspäätöstä koskevan oikaisuvaatimuksen tekemiselle verovuodelta 2002 ei enää ollut, mutta määräaika perustevalituksen tekemiselle ei ollut päättynyt. Koska veronkorotuksen lopullisuutta Euroopan ihmisoikeussopimuksen 7. lisäpöytäkirjan 4 artiklan soveltamisen kannalta arvioitaessa ratkaiseva merkitys on mahdollisuudella oikaisuvaatimuksen tekemiseen, A:lle määrätty veronkorotus oli tullut lopulliseksi ennen syytteen nostamista ja se muodosti esteen syytteen tutkimiselle verovuoden 2002 osalta. Ks. KKO:2010:82