Supreme Court dismisses appeal regarding tax adjustments in income tax assessment being admissible in criminal trial.
Legislator-Zusammenfassung
KI-generiertThe Supreme Court dismissed the appellant's appeal against the lower court's decision to exclude tax adjustments from the criminal trial. The appellant argued that these adjustments were material facts relevant to the tax fraud charge, while the prosecution maintained they were irrelevant procedural matters. The court ruled that tax adjustments in the income tax assessment are not material facts for the criminal trial and thus cannot be considered by the court.
Legislator-Regeste
KI-generiertVerolaki 1994/1015; Veropetola 1994/1015: Tax adjustments made in the income tax assessment are not material facts for the purpose of the criminal trial and cannot be considered by the court.
Schlagwörter
KI-generiertZitierte Gesetzesbestimmungen
KI-generiertVerwandte Entscheide
KI-generiertVolltext
Kysymys siitä, estivätkö tuloveron jälkiverotuksessa määrätyt veronkorotukset veropetossyytteen tutkimisen.