Supreme Court held that appeals regarding oral evidence credibility in serious tax cases must be heard in court, not filtered.
Legislator-Zusammenfassung
KI-generiertThe Supreme Court ruled that an appeal concerning the credibility of oral evidence in a serious tax fraud case could not be filtered out. The lower court had attempted to dismiss the appeal based on procedural grounds, but the material facts required a full hearing on the evidence's reliability. Consequently, the court decided the appeal must proceed to the Court of Appeal for a substantive review.
Legislator-Regeste
KI-generiertOK 26 luku 2 §; OK 26 luku 15 § 1 mom: When the resolution of a serious criminal case depends on the credibility of oral evidence received at the district court, the appeal cannot be filtered and must be heard in the court of appeal.
Schlagwörter
KI-generiertZitierte Gesetzesbestimmungen
KI-generiertVerwandte Entscheide
KI-generiertVolltext
Kun törkeää veropetosta ym. koskevan asian ratkaiseminen riippui käräjäoikeudessa vastaanotetun suullisen todistelun uskottavuudesta ja asiassa oli siten toimitettava pääkäsittely hovioikeudessa, valitusta ei voitu seuloa.
OK 26 luku 2 §
OK 26 luku 15 § 1 mom