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KKO 260/2003 KI-generiert

Court dismissed claim that defendant gained financial benefit from tax evasion exceeding sales proceeds.

Geschäftsnummer KKO 260/2003
Gericht / Behörde
Rechtsordnung Finnland (FI)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Supreme Court of Finland dismissed the prosecution's claim that the defendant obtained financial benefit from tax evasion. The defendant was obligated to pay duties and taxes exceeding the proceeds from the sale of alcohol, raising the issue of whether a financial gain existed. The court ruled that the obligation to pay amounts greater than the proceeds negated the existence of a net financial benefit from the crime.

Legislator-Regeste

KI-generiert

AlkoholiL 94 § (459/1968); RL 2 luku 16 § (143/1932): A person who must pay duties and taxes exceeding the proceeds from the sale of alcohol has not obtained a financial benefit from the crime.

Schlagwörter

KI-generiert
financial benefit tax evasion alcohol duties proceeds of crime Supreme Court criminal liability Finnish law Erreichen des Schwellenwerts

Zitierte Gesetzesbestimmungen

KI-generiert
AlkoholiL 94 § (459/1968)
AlkoholiL 94 § (459/1968)
RL 2 luku 16 § (143/1932)
RL 2 luku 16 § (143/1932)
KI-generiert
kko-other_2005_2974
Court held that damages for customs duties constitute economic benefit and must be included in the fine calculation.
kko-other_2000_388
Supreme Court dismisses appeal regarding loss of value of smuggled alcohol not seized under specific forfeiture clause.
kko-precedent_1992_119
Supreme Court of Finland orders joint restitution of public tax evasion gains from alcohol theft to the state.
admin_2001_turku__118
Tax court limits penalty to 5,000 marks for late correction under Tax Procedure Act Section 32.
kho-precedent_2005_39
Supreme Administrative Court dismissed importers' tax appeal, allowing partial reimbursement of lower court costs.

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Volltext

A oli velvoitettu suorittamaan välittämästään alkoholijuomasta tullia ja veroja määrä, joka ylitti sen myynnistä saadun palkkion. Kysymys siitä, oliko A saanut rikoksesta taloudellista hyötyä.

AlkoholiL 94 § (459/1968)

RL 2 luku 16 § (143/1932)