Legislator Rechtsprechung & Gesetzgebung
DE FR IT EN
In Legislator analysieren
KKO 1317/2014 KI-generiert

Supreme Court dismissed appeal regarding prosecution for tax fraud based on prior tax adjustment orders.

Geschäftsnummer KKO 1317/2014
Gericht / Behörde
Rechtsordnung Finnland (FI)
Entscheiddatum
Ausgang Abgewiesen (Dismissed)
Originalquelle öffnen Maschinenlesbares Markdown (.md)

Legislator-Zusammenfassung

KI-generiert

The Supreme Court dismissed the appeal against the lower court's decision to prosecute the defendants for tax fraud. The defendants had previously received tax adjustments in 2007, and the prosecution sought to charge them with serious tax fraud based on the same proceedings. The court ruled that the prior administrative tax adjustments did not preclude criminal prosecution for the underlying fraud.

Legislator-Regeste

KI-generiert

Verolaki 1995/1015; Veropetola 1999/1015: Prior administrative tax adjustments do not bar subsequent criminal prosecution for tax fraud based on the same facts.

Schlagwörter

KI-generiert
tax fraud prosecution tax adjustment orders criminal liability procedural bar Supreme Court appeal finanzielle Korrekturen Mittäterschaft Veruntreuung von Geldern

Zitierte Gesetzesbestimmungen

KI-generiert
Verolaki 1995/1015
Veropetola 1999/1015
KI-generiert
kko-other_2014_1319
Supreme Court allows tax fraud prosecution when unreported income is discovered during tax audit.
kko-precedent_2010_82
Finality of tax assessments for double jeopardy depends on administrative review deadlines, not appeal periods.
kko-precedent_2010_46
Final tax assessments do not bar criminal prosecution if not legally final before indictment.
kko-precedent_2010_45
Supreme Court dismisses tax fraud charge when prior tax penalties were final under ECHR Article 7 Protocol 4.
kho-precedent_2011_41
Court allows tax surcharges after criminal conviction, ruling ne bis in idem does not apply to sequential proceedings.

Fragen Sie sich, wie dieser Entscheid auf Ihren Fall anwendbar ist?

Prüfen Sie diesen Entscheid zusammen mit Bundesrecht, kantonalen Erlassen, Kommentaren und Folgeentscheiden in Legislator AI.

Fall in Legislator öffnen →

Volltext

A:lle oli määrätty 4.10.2007 sekä B:lle ja C:lle 12.10.2007 jälkiverotuksen yhteydessä veronkorotusta. A:ta, B:tä, ja C:tä syytettiin 16.3.2010 vireille tulleessa rikosasiassa törkeästä veropetoksesta saman menettelyn johdosta, jonka perusteella heille oli määrätty veronkorotusta. Kysymys siitä, voitiinko syyte tutkia.