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KKO 1264/2014 KI-generiert

Supreme Court allows prosecution for gross tax fraud when unreported income is discovered during tax assessment.

Geschäftsnummer KKO 1264/2014
Gericht / Behörde
Rechtsordnung Finnland (FI)
Entscheiddatum
Ausgang Gutgeheissen (Allowed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Supreme Court of Finland allowed the prosecution for gross tax fraud against the defendant. The defendant had omitted income from a company during a personal tax assessment and was subsequently charged with fraud based on that same omission. The court ruled that the discovery of unreported income during tax proceedings does not preclude criminal prosecution for fraud.

Legislator-Regeste

KI-generiert

Verolaki 1995/1015; Veropetolaiku 1999/1015: The discovery of unreported income during a tax assessment does not bar subsequent criminal prosecution for gross tax fraud if the omission constitutes a deliberate act of deception.

Schlagwörter

KI-generiert
gross tax fraud unreported income tax assessment proceedings criminal prosecution omission of income deliberate deception procedural bar Veruntreuung von Geldern

Zitierte Gesetzesbestimmungen

KI-generiert
Verolaki 1995/1015
Veropetolaiku 1999/1015
KI-generiert
kko-other_2014_1263
Supreme Court allows prosecution for serious tax fraud when unreported income from companies is discovered during tax assessment.
kko-other_2014_2584
Supreme Court dismisses appeal regarding tax penalty decision blocking criminal prosecution investigation.
kko-other_2014_1893
Supreme Court allows tax fraud prosecution when unreported income is discovered during tax audit.
kko-other_2014_1513
Supreme Court allows partial prosecution for tax fraud where tax penalties were imposed before criminal charges were filed.
kko-other_2014_1504
Supreme Court dismissed tax fraud charge where unreported income was already subject to administrative tax adjustment.

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Volltext

A:lle oli määrätty henkilökohtaisessa verotuksessa veronkorotusta sillä perusteella, että hän oli jättänyt ilmoittamatta eräästä yhtiöstä saamaansa tuloa. Sittemmin A:ta syytettiin muun ohella saman menettelyn perusteella törkeästä veropetoksesta. Kysymys siitä, voitiinko syyte tältä osin tutkia.