Legislator Giurisprudenza & Legislazione
DE FR IT EN
Analizza in Legislator
KKO 1317/2014 Generato dall'IA

Supreme Court dismissed appeal regarding prosecution for tax fraud based on prior tax adjustment orders.

Numero d'incarto KKO 1317/2014
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 against the lower court's decision to prosecute the defendants for tax fraud. The defendants had previously received tax adjustments in 2007, and the prosecution sought to charge them with serious tax fraud based on the same proceedings. The court ruled that the prior administrative tax adjustments did not preclude criminal prosecution for the underlying fraud.

Regesto Legislator

Generato dall'IA

Verolaki 1995/1015; Veropetola 1999/1015: Prior administrative tax adjustments do not bar subsequent criminal prosecution for tax fraud based on the same facts.

Parole chiave

Generato dall'IA
tax fraud prosecution tax adjustment orders criminal liability procedural bar Supreme Court appeal rettifiche finanziarie correità appropriazione indebita di fondi

Disposizioni normative citate

Generato dall'IA
Verolaki 1995/1015
Veropetola 1999/1015
Generato dall'IA
kko-other_2014_1319
Supreme Court allows tax fraud prosecution when unreported income is discovered during tax audit.
kko-precedent_2010_82
Finality of tax assessments for double jeopardy depends on administrative review deadlines, not appeal periods.
kko-precedent_2010_46
Final tax assessments do not bar criminal prosecution if not legally final before indictment.
kko-precedent_2010_45
Supreme Court dismisses tax fraud charge when prior tax penalties were final under ECHR Article 7 Protocol 4.
kho-precedent_2011_41
Court allows tax surcharges after criminal conviction, ruling ne bis in idem does not apply to sequential proceedings.

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

A:lle oli määrätty 4.10.2007 sekä B:lle ja C:lle 12.10.2007 jälkiverotuksen yhteydessä veronkorotusta. A:ta, B:tä, ja C:tä syytettiin 16.3.2010 vireille tulleessa rikosasiassa törkeästä veropetoksesta saman menettelyn johdosta, jonka perusteella heille oli määrätty veronkorotusta. Kysymys siitä, voitiinko syyte tutkia.