Legislator Giurisprudenza & Legislazione
KKO 889/2014 Generato dall'IA

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

Numero d'incarto KKO 889/2014
Autorità giudiziaria
Giurisdizione Finlandia (FI)
Data della decisione
Esito del giudizio Respinto (Dismissed)

Sintesi Legislator

Generato dall'IA

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.

Regesto Legislator

Generato dall'IA

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.

Parole chiave

Generato dall'IA
income tax assessment tax fraud charge material facts criminal trial procedure tax adjustments procedural exclusion Supreme Court appeal appropriazione indebita di fondi

Disposizioni normative citate

Generato dall'IA
Verolaki 1994/1015
Veropetola 1994/1015
Generato dall'IA

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