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KHO:2000:61 Generato dall'IA

Foreign state tax data from criminal assistance cannot be used for inheritance tax if state limited assistance to criminal cases only.

Numero d'incarto KHO:2000:61
Autorità giudiziaria
Giurisdizione Finlandia (FI)
Data della decisione
Esito del giudizio Accolto (Allowed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Supreme Administrative Court allowed the taxpayer's claim to exclude foreign tax data from inheritance tax assessment. The foreign state had committed to providing tax assistance solely for criminal cases, yet the Finnish Tax Administration attempted to use those specific data points for civil inheritance tax purposes. The court ruled that since the foreign state's obligation was strictly limited to criminal matters, the data obtained under that framework could not legally serve as a basis for civil tax collection.

Regesto Legislator

Generato dall'IA

Laki kansainvälisestä oikeusavusta rikosasioissa 27 §; Perintö- ja lahjaverolaki 1 §: If a foreign state is bound to provide tax assistance only for criminal cases, information obtained under that commitment cannot be used as a basis for inheritance tax assessment.

Parole chiave

Generato dall'IA
international tax assistance criminal case limitation inheritance tax assessment foreign state obligation tax data usage restriction informazione e verifiche diritto di riutilizzo delle informazioni informazione presumibilmente pertinente

Disposizioni normative citate

Generato dall'IA
Laki kansainvälisestä oikeusavusta rikosasioissa 27 §
Laki kansainvälisestä oikeusavusta rikosasioissa 27 §
Perintö- ja lahjaverolaki 1 §
Perintö- ja lahjaverolaki 1 §
Generato dall'IA
kko-other_2014_2584
Supreme Court dismisses appeal regarding tax penalty decision blocking criminal prosecution investigation.
kko-precedent_2013_59
Supreme Court allows tax penalty to bar tax fraud charge if penalty decision is final before indictment.
kko-precedent_1989_29
Fines for tax evasion remain, but damages for withheld taxes are reduced by subsequent back taxes paid. The Supreme Court allowed the tax authority's appeal on damages.
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_376
Supreme Court dismisses appeal regarding tax penalty decisions blocking criminal tax fraud trial.

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Testo completo

Kun otettiin huomioon kansainvälisestä oikeusavusta rikosasioissa annetun lain 27 §:n 1 momentti ja kun vieras valtio oli sitoutunut antamaan Suomelle oikeusapua ainoastaan rikosasioissa, vieraan valtion oikeusapuna antamia tietoja ei olisi tullut käyttää lahjaverotuksessa. Perustetta lahjaverotuksen toimittamiseen ja veronkorotuksen määräämiseen ei rikosasiaan vieraalta valtiolta saatujen tietojen perusteella ollut.

Perintö- ja lahjaverolaki 1 §

Laki kansainvälisestä oikeusavusta rikosasioissa 27 §