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KKO 1893/2014 KI-generiert

Supreme Court allows tax fraud prosecution when unreported income is discovered during tax audit.

Geschäftsnummer KKO 1893/2014
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 serious 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 the same omission. The court ruled that the discovery of unreported income during a tax audit provides sufficient grounds for criminal prosecution.

Legislator-Regeste

KI-generiert

Verolaki 1995/101; Verosääntelylaki 1995/101: The discovery of unreported income during a tax audit constitutes sufficient grounds for initiating criminal proceedings for tax fraud.

Schlagwörter

KI-generiert
tax fraud prosecution unreported income tax audit discovery criminal liability omitted income Betreibungsbewilligung bedingte Geldstrafe Vollstreckungsmassnahmen

Zitierte Gesetzesbestimmungen

KI-generiert
Verolaki 1995/101
Verosääntelylaki 1995/101
KI-generiert
kko-other_2014_1271
Supreme Court dismissed tax fraud charge where unreported income was already subject to tax adjustment.
kko-other_2014_1264
Supreme Court allows prosecution for gross tax fraud when unreported income is discovered during tax assessment.
kko-other_2014_1504
Supreme Court dismissed tax fraud charge where unreported income was already subject to administrative tax adjustment.
kko-other_2014_1176
Supreme Court allows tax penalty adjustments in tax assessment when tax evasion is proven.
kko-other_2014_2584
Supreme Court dismisses appeal regarding tax penalty decision blocking criminal prosecution investigation.

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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.