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KKO 2842/2011 Generato dall'IA

Tax penalty prosecution dismissed due to prior final tax assessments; civil compensation claim proceeds separately.

Numero d'incarto KKO 2842/2011
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 prosecution for tax evasion because final tax assessments had already been issued for the same conduct. While the criminal charge was dropped, the civil claim for damages against the tax authority remained under investigation. The court ruled that the existence of final tax penalties precludes further criminal prosecution for the identical act.

Regesto Legislator

Generato dall'IA

Verolaki 1994/934; Veropetola 1994/935: When final tax assessments have been imposed for a specific act, a subsequent prosecution for tax evasion based on that same act is inadmissible, but a separate civil claim for damages may still be examined.

Parole chiave

Generato dall'IA
tax evasion prosecution final tax assessment double jeopardy principle civil compensation claim Supreme Court ruling pena pecuniaria sospesa penalità di mora misura sostitutiva della detenzione

Disposizioni normative citate

Generato dall'IA
Verolaki 1994/934
Veropetola 1994/935

Giurisprudenza citata

Generato dall'IA
KKO:2010:45
Supreme Court dismisses tax fraud charge when prior tax penalties were final under ECHR Article 7 Protocol 4.
KKO:2010:46
Final tax assessments do not bar criminal prosecution if not legally final before indictment.
KKO:2010:82
Finality of tax assessments for double jeopardy depends on administrative review deadlines, not appeal periods.
KKO:2011:35
Supreme Court dismisses double jeopardy claim for tax fraud when assets are already ordered as damages.
Generato dall'IA
kko-other_2014_1893
Supreme Court allows tax fraud prosecution when unreported income is discovered during tax audit.
kko-other_2014_1176
Supreme Court allows tax penalty adjustments in tax assessment when tax evasion is proven.
kko-precedent_2010_45
Supreme Court dismisses tax fraud charge when prior tax penalties were final under ECHR Article 7 Protocol 4.
kko-other_2014_1504
Supreme Court dismissed tax fraud charge where unreported income was already subject to administrative tax adjustment.
kko-other_2014_1505
Supreme Court allows tax penalty and business ban despite prior tax assessment order for same conduct.

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Testo completo

Törkeää veropetosta koskeva syyte jätettiin tutkimatta, kun verovelvollisille oli jo samasta menettelystä jälkiverotuksin määrätty lopullisiksi jääneet veronkorotukset. Veronsaajan vahingonkorvausvaatimus sen sijaan tutkittiin. Kysymys myös rangaistuksesta. Ks. KKO:2010:45 KKO:2010:46 KKO:2010:82 KKO:2011:35