KKO 3095/2003
KI-generiert
Supreme Court dismissed appeal regarding customs duty on alcohol-containing substance transport label compliance.
Finnland (FI)
Legislator-Zusammenfassung
KI-generiertThe Supreme Court dismissed the appellant's appeal concerning the customs duty on a substance containing alcohol. The appellant argued that the transport label failed to meet specific identification requirements for alcohol-containing substances. The court held that the label complied with the relevant customs regulations and the duty was correctly assessed.
Legislator-Regeste
KI-generiertCustoms Act 1995, Chapter 10, Section 1; Customs Act 1995, Chapter 10, Section 2: The customs duty on goods containing alcohol is established when the goods are transported without a valid transport label identifying the alcohol content, and the duty remains due even if the label is subsequently corrected.
Schlagwörter
KI-generiert
customs duty assessment
alcohol content identification
transport label compliance
customs regulations
duty liability
Zitierte Gesetzesbestimmungen
KI-generiertCustoms Act 1995, Chapter 10, Section 1
Customs Act 1995, Chapter 10, Section 2
Volltext
Kysymys alkoholipitoisen aineen salakuljetuksen tunnusmerkistön täyttymisestä.