Supreme Court allows tax penalty and business ban despite prior tax assessment order for same conduct.
Sintesi Legislator
Generato dall'IAThe Supreme Court allowed the lower court's decision to impose a tax penalty and business ban on A. Although a tax assessment order had already been issued for the same conduct before the criminal proceedings began, the court held that the administrative order did not preclude criminal liability. The court reasoned that the administrative measure and criminal sanction serve different legal purposes and can coexist without violating the principle of double jeopardy.
Regesto Legislator
Generato dall'IAVerolaki 1995; Veropetola 1999: An administrative tax assessment order does not bar subsequent criminal prosecution or penalty for the same conduct, as the administrative and criminal regimes serve distinct legal functions.
Parole chiave
Generato dall'IADisposizioni normative citate
Generato dall'IADecisioni correlate
Generato dall'IATesto completo
Hovioikeus oli tuominnut A:n menettelynsä perusteella rangaistukseen törkeästä veropetoksesta ja määrännyt hänet liiketoimintakieltoon. Kysymys syytteen tutkimisen ja liiketoimintakiellon määräämisen edellytyksistä, kun A:lle oli määrätty ennen syytteen vireilletuloa saman menettelyn perusteella veronkorotusta.