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KKO 2477/2005 KI-generiert

Customs duty liability ceases when seized goods are confiscated; seizure constitutes the required control measure under customs code.

Geschäftsnummer KKO 2477/2005
Gericht / Behörde
Rechtsordnung Finnland (FI)
Entscheiddatum
Ausgang Gutgeheissen (Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Supreme Court allowed the claim that the customs duty liability ceased upon the confiscation of seized goods. The applicant argued that seizure fulfilled the control requirement, eliminating the need for separate customs control procedures. The court held that confiscation inherently satisfies the control measure condition, thereby extinguishing the duty obligation.

Legislator-Regeste

KI-generiert

Council Regulation (EC) No 2913/92, Article 233(2); Customs Code, Section 26, Paragraph 2, Subsection 1, Item 2: When seized goods are confiscated, the customs duty liability ceases because the seizure constitutes the requisite control measure.

Schlagwörter

KI-generiert
customs duty liability goods confiscation seizure control measure customs code provision duty obligation extinction Unzumutbarkeit des Wegweisungsvollzugs nach Afghanistan hinreichende Zufahrt Notwegrecht

Zitierte Gesetzesbestimmungen

KI-generiert
Council Regulation (EC) No 2913/92, Article 233(2)
Customs Code, Section 26, Paragraph 2, Subsection 1, Item 2
Art. 2 kohta
KI-generiert
kko-other_2005_2298
Customs duty exemption for seized goods is denied when the underlying tax crime is proven. The court ruled that seizure does not automatically trigger duty waiver if criminal liability is established.
kko-precedent_1997_72
Supreme Court dismisses appeal; customs seizure under EU regulation remains valid until final court ruling.
kko-precedent_1998_148
Supreme Court allows seizure revocation claim when prosecution missed four-month deadline without extension.
kko-other_1997_1834
Supreme Court held customs authority lacked jurisdiction to decide on security measures for trademark infringement cases.
kko-precedent_1991_57
Guarantor's right of recourse upheld when guarantor paid despite prior notice of debt invalidity due to product defect.

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Volltext

Kysymys tullivelan ja siihen perustuvan korvausvelvollisuuden lakkaamisesta, kun tullattava tavara on otettu takavarikkoon. Kysymys myös seulontamenettelyn edellytyksistä.

Neuvoston asetus (ETY) N:o 2913/92 yhteisön tullikoodeksista 233 art 2 kohta

OK 26 luku 2 § 1 mom 2 kohta