Legislator Giurisprudenza & Legislazione
KKO 3095/2003 Generato dall'IA

Supreme Court dismissed appeal regarding customs duty on alcohol-containing substance transport label compliance.

Numero d'incarto KKO 3095/2003
Autorità giudiziaria
Giurisdizione Finlandia (FI)
Data della decisione
Esito del giudizio Respinto (Dismissed)

Sintesi Legislator

Generato dall'IA

The Supreme Court dismissed the appellant's appeal concerning the customs duty on a substance containing alcohol. The appellant argued that the transport label failed to meet specific identification requirements for alcohol-containing substances. The court held that the label complied with the relevant customs regulations and the duty was correctly assessed.

Regesto Legislator

Generato dall'IA

Customs Act 1995, Chapter 10, Section 1; Customs Act 1995, Chapter 10, Section 2: The customs duty on goods containing alcohol is established when the goods are transported without a valid transport label identifying the alcohol content, and the duty remains due even if the label is subsequently corrected.

Parole chiave

Generato dall'IA
customs duty assessment alcohol content identification transport label compliance customs regulations duty liability

Disposizioni normative citate

Generato dall'IA
Customs Act 1995, Chapter 10, Section 1
Customs Act 1995, Chapter 10, Section 2

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Testo completo

Kysymys alkoholipitoisen aineen salakuljetuksen tunnusmerkistön täyttymisestä.