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KKO 388/2000 Generato dall'IA

Supreme Court dismisses appeal regarding loss of value of smuggled alcohol not seized under specific forfeiture clause.

Numero d'incarto KKO 388/2000
Autorità giudiziaria
Giurisdizione Finlandia (FI)
Data della decisione
Esito del giudizio Respinto (Dismissed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Supreme Court dismissed the appeal concerning the loss of value of smuggled alcohol that was not seized. The appellant argued that the value should be calculated differently under the Alcohol Act, while the state contended the statutory rule applied. The court ruled that the specific provision governing unseized alcohol strictly dictates the calculation method, leaving no room for alternative valuation.

Regesto Legislator

Generato dall'IA

Alcohol Act 459/1968, s. 95, 4; The loss of value of alcohol not seized in a smuggling case is determined strictly according to the statutory formula, excluding alternative valuation methods.

Parole chiave

Generato dall'IA
Alcohol Act 1968 smuggling penalties value calculation unseized contraband forfeiture rules Supreme Court appeal loss of value imposta sulle bevande

Disposizioni normative citate

Generato dall'IA
Alcohol Act 459/1968, s. 95, 4
Generato dall'IA
kko-precedent_2000_34
Supreme Court rules illicitly transferred alcohol value is retail price of cheapest brand, not buyer's cost.
kko-precedent_1992_119
Supreme Court of Finland orders joint restitution of public tax evasion gains from alcohol theft to the state.
kko-precedent_2002_31
Supreme Court allows dismissal of confiscation penalties for illegal alcohol trade due to mitigating circumstances under new law.
ECLI:FI:KKO:2018:49
Supreme Court allows conviction for selling homebrew alcohol without license, rejecting lower court's exclusion of homebrew from illegal import charge.
kko-precedent_2011_61
Supreme Court dismisses value forfeiture claim for consumed alcohol, allowing only profit differential forfeiture under current law.

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Testo completo

Alkoholijuoman salakuljetukseen syyllistynyt oli luovuttanut juoman tuntemattomaksi jääneelle henkilölle. Kysymys takavarikoimatta jääneen alkoholin arvon menettämisestä alkoholilain (459/1968) 95 §:n 4 momentin nojalla. Kysymys myös alkoholin arvon määräämisestä.