Legislator Case Law & Legislation
1-06-14558\8 AI generated

Court dismissed execution appeal against a suspended sentence for tax evasion, ruling the fine was not yet due.

Case Number 1-06-14558\8
Court / Authority
Jurisdiction Estonia (EE)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The court dismissed the execution appeal filed by the defendant against the enforcement of a suspended fine for tax evasion. The defendant argued that the fine should be immediately enforceable, but the court held that the fine remains suspended until the statutory period for prosecution expires. Consequently, the execution order was invalid because the fine had not yet become due.

Legislator headnote

AI generated

s. 10 of the Criminal Procedure Code; s. 10 of the Criminal Procedure Code: A fine imposed as a suspended sentence is not enforceable until the period for prosecution expires, rendering an execution order premature.

Keywords

AI generated
suspended sentence tax evasion enforcement appeal statute of limitations criminal procedure code

Cited Legislation

AI generated
s. 10 of the Criminal Procedure Code

Need to analyze how this precedent applies to your matter?

Cross-reference this judgment against statutes, commentaries, and subsequent citing case law inside Legislator AI.

Open in Legislator →

Full text



















   

 









 









 

 !"##!"$%&''(%

 









 



)'($%*&+% %&'*% &(,( 

)'-'

   

(##!"(&..







 







//*&('( -' 00'% ($ *( ( -''

&..'1









      !"#!"#$!!%

 &



 '((   





 

) 

  $*#++#$!!*  

 

 ''





,

    +! - .

 - 

/   &



 &

 

 

 #



  

   

/       



 0!#!"#$!!%

'





+1#!!#



  

 ,'











#





2









-..'(!##!('(((-' 00'%//* 2!%

$.  (' &('(  * ((  (& %&' (' ('$#

('$&..((&%%*$$.'%'%'%% (*'('*$.& 2"

% !(**(%%*'*$(/(&(%&&"343 

(%(&'5%'#



!

 (' 1 3##!  ( &%%* ''

(%('&%%*&'(6%%'(''%''(('' ('((( '(

-' 00'% *1 %' &%%*' ('(&'(  ' %& '(('.(* '*'%

'(''&'%'$'/(('('((*$#

 ( !3##! &..' $.'( &%%*&'( 6%%'('

'%''((''%*&( *''(((' 2"%!0%'%

0**$/(&'((&'5 '(('*%'##!#!

##!"3%*%$'&%(##!(&('%'%%'&'%'

&'%'#



!#3#!" 1  (' (  ( &%%*

&%%*&'( '%' '(('' -' 00'%%' &('(* ('

(.(&'%' 077&'   -' 00'% .(&' ' %' &* &(* 

%*''&(  &'5 '(('.(* &&*  &(  ( *%( $.(*

'(''&'%'%&&( #!#!#!" &%%'(('(&'(/%%('%'5(''% *

'%&*(!#!#!" !!#3#!"'%&*'('(*&(('%&&'0$('(#



%'* '(&%%*&'('%''((''0$'*(*$%1

%*&'%' '(-' 00'%'%'(.(* 2"%0! 3$%!0.('((*

(%%*'* $ (# &*'% %('%  (%' -' 00'% (' '((* $1

('''%''(('' &.(1 '(&%%*%''%''*$&'*

$.'%* ('*  ('& 01%''&*  $..* &  (  0$'*&(%( %1*

&%%*&'(0%(0((1(#







  



(##!"&..'0'%''(&..'1'-' 00'%($*(

(-'' '0%1&(&..0$'*&((/(*$('&.. 

&%%'

$.((



(

&%%*

''

(%('

&%%*&'(8' !#3#!"'%''((''%*&(

-..'(('&('(*((.(&'%'077&(#

($0$'*(''%(0*-' 00'%%(77($''%.1'(%' *%('

!"#3#!"  -' 00'%% *'% (77( 9%': )'( ;   ' '(%'

&&%'%( ''%'&&%'%'%($/(&'((

(.(#

($ %'1  '( (77 $ '%%'( %.(%(  '(%' 0*&'  &$* 0$'* 

&%%'*(%'1'(*.(&(%%%.1&'%.'%'%$%''*0$

(%' %'* &$('# '' 1 .(&(%% 0** (' &(('(.(&'

(' (.(&'%' 077&' %' %% *    ( $.'( (.(&( 0$'(#

<(%0%1($'(*('&' %%' 00'%0%('((*%*( &%%'

$'%*(' -' 00'% '( &$*% %*#   %'1   '(

&%%*&'(!#3#!"'%''(('*'0$'*(* 0%1($

'(*  '( -' 00'%%  *'% (77( $ '' '%%' (%(  2 " % 

0'**&..(*(''/'(#



  

 



 

((*

&..'1'

&('$%*' 

%'1 

'(

&..'1'

%*&' $ &( &..' (/(&' %( ' %'#

& &' %.(1

$.&('($%*'(=





..'1' '($ ' ( &( '  '(  ' ((* /('

1$'('( 0$(  & %'* ((*  -' 00'%% (.(&( (%%*'* $

((# '1$'%(*( '('%'(*(.($/(&'((

'' 0*'  &%%*$ $*' ' $** &..'1' '($

''(((  '( 0* ' (0* $% #  %'1  '( ' %' %(

(*/%%(**'1$(.*' (%'1%&0** '((&('%%'%' '(

-..' ( !##! (' % -# 00'%( ((* /(& ('$%

(%"343 4 %(&%((%'*'((77>% 4>#



..'1'

*('

$%%' 

'(

('

(.(&'%'

077&'%

(1

&..'1' '($ (77  &* (  

   



 '' (* &.1

 '($1!3##!((%%1-# 00'%(%' '((1(77%' 

'('*'*>%"4># 77%'03">%!!>%'((**((%##!" 

  $1 ( ('( '%( '((''( > % ! >#  %'1  '(

$'.&.* '(((%!3##!"-# 00'%**'%%'%' '(('

*(77(*$&( ! *%%''%>%">#&%$%&((

'*('(-# 00'%(%'''(*# &%%*&'(8'

*'$.'%'-# 00'%'(*(%%'&(01'('%%'( '((.*%

(77'(%'%# 77( ' %' ((* -# 00'% '* '%' ((  %'*'  '( '%( ( 

&(1'>%!">#



..'1'*(*'%%'%' '((77$'%%'($(%('(%'0*&'

&$* 0$'*  &%%'* (%'1 '(* .(&(%% %.1&'% >    



   





  







   $  '( .(&(%% 0** (' &(('(.(&' 1 (' (.(&'%'

077&' %' %% *    ( $.'( (.(&( &$ 0$'(#

 (1 /%%(** &..''1' '($ &'   &% $%

%'1 '('''%'%*(-# 00'%(' ('&&%(&('0'(

%*  &%%' ($.$'% (% ' %* &%( (.( (%%*'* $ /(* ('$%

(%>*(&..'0!>#



 ' 0' $% (( &( '( -# 00'% ' %%' 00'%

$>((%'>( &.1* '((##!"((%-# 00'%

7'%*= 

 



   

   

>%!>#



-.(*'''%(*($$**' 234 234%'1 '(&..'1

%*&'%''%#











 3 

 

4 /







/

/