Legislator Giurisprudenza & Legislazione
DE FR IT EN
Analizza in Legislator
KKO VL:2026-227 Generato dall'IA

Supreme Court allows appeal regarding a partner's criminal liability for omitted bookkeeping entries in a sole proprietorship.

Numero d'incarto KKO VL:2026-227
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 Court granted leave to appeal against the District Court's finding that a non-listed partner bears criminal liability for omitted bookkeeping entries. The District Court held that the individual, though not registered as a business operator, engaged in sole proprietorship activities and was thus responsible for the omission. The Court decided to allow the appeal to examine whether the statutory requirements for attributing criminal liability to a partner in this specific context were correctly applied.

Regesto Legislator

Generato dall'IA

S. 10 of the Business Act; s. 10 of the Business Act: A partner in a sole proprietorship may be held criminally liable for bookkeeping omissions if they engaged in the business activities, regardless of their registration status.

Parole chiave

Generato dall'IA
sole proprietorship liability criminal bookkeeping omission of entries unregistered partner business activities difetto di legittimazione del ministero pubblico legittimo sospetto di parzialità omissione del ministero pubblico

Disposizioni normative citate

Generato dall'IA
s. 10 of the Business Act
Generato dall'IA
kko-other_2020_340
Supreme Court allows continued processing of asylum claim where serious bookkeeping crime is not a bar to protection status.
ECLI:FI:KKO:2021:26
Supreme Court allows retrial for defendant in serious tax fraud case due to lack of hearing.
kko-other_2010_1291
Supreme Court dismisses appeal regarding High Court's duty to hold main trial for bookkeeping crime.
kko-other_1999_2030
Supreme Court denied leave to appeal a lower court's decision on a change of custody arrangement.
kko-precedent_2001_85
Supreme Court dismisses state compensation claim when partial acquittal occurs alongside partial conviction on same charge.

Ti chiedi come si applica questa sentenza alla tua fattispecie?

Analizza questa decisione insieme alla legislazione federale e cantonale, ai commentari e alla giurisprudenza successiva in Legislator AI.

Apri in Legislator →

Testo completo

Hovioikeus oli katsonut, että A, jota ei ollut toiminimien perustamisilmoituksissa

ilmoitettu elinkeinonharjoittajaksi, oli harjoittanut toiminimien liiketoimintaa ja

oli siten vastuussa toiminimien liiketapahtumien kirjaamisten laiminlyönneistä. A

oli tuomittu rangaistukseen kirjanpitorikoksista.

Kysymys A:n rikosoikeudellisesta vastuusta.

Valituslupakortti sisältää kuvauksen siitä kysymyksestä, johon liittyen asiassa on

myönnetty valituslupa. Sen sisältö ei sido korkeinta oikeutta eikä rajoita asian

käsittelyä siltä osin kuin valituslupa on myönnetty.