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KKO 1513/2014 Generato dall'IA

Supreme Court allows partial prosecution for tax fraud where tax penalties were imposed before criminal charges were filed.

Numero d'incarto KKO 1513/2014
Autorità giudiziaria
Giurisdizione Finlandia (FI)
Data della decisione
Esito del giudizio Parzialmente accolto (Partially Allowed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Supreme Court of Finland allowed the prosecution of the defendant for tax fraud regarding specific tax penalties that had already been imposed administratively. The defendant argued that the prior administrative penalties precluded criminal prosecution for the same conduct, while the prosecution contended that the administrative measures did not exhaust the legal consequences. The court ruled that the existence of administrative tax penalties did not bar criminal proceedings for the underlying fraud, permitting the case to be tried on those specific facts.

Regesto Legislator

Generato dall'IA

Verolaki 1995/1015; Veropetola 1999/1015: The imposition of administrative tax penalties does not preclude subsequent criminal prosecution for tax fraud based on the same conduct.

Parole chiave

Generato dall'IA
tax fraud prosecution administrative penalties double jeopardy criminal liability tax evasion procedural bar Supreme Court correità

Disposizioni normative citate

Generato dall'IA
Verolaki 1995/1015
Veropetola 1999/1015
Generato dall'IA
kko-other_2014_1176
Supreme Court allows tax penalty adjustments in tax assessment when tax evasion is proven.
kko-other_2014_1264
Supreme Court allows prosecution for gross tax fraud when unreported income is discovered during tax assessment.
kko-other_2014_2584
Supreme Court dismisses appeal regarding tax penalty decision blocking criminal prosecution investigation.
kko-other_2014_376
Supreme Court dismisses appeal regarding tax penalty decisions blocking criminal tax fraud trial.
kko-other_2014_1504
Supreme Court dismissed tax fraud charge where unreported income was already subject to administrative tax adjustment.

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Testo completo

Elinkeinotoimintaa toiminimellä harjoittaneen A:n maksettavaksi määrätyille arvonlisäverolle, ennakonpidätykselle sekä työnantajan sosiaaliturvamaksulle oli määrätty veronkorotusta. A:lle oli määrätty lisäksi veronkorotusta sillä perusteella, että hän oli jättänyt ilmoittamatta eräistä yhtiöistä henkilökohtaisesti saamaansa tai toiminimensä saamaa tuloa. B:lle oli määrätty veronkorotusta sillä perusteella, että hän oli jättänyt ilmoittamatta eräästä yhtiöstä saamaansa tuloa.

Sittemmin A:ta ja B:tä syytettiin muun ohella saman, veronkorotusten määräämiseen johtaneen menettelyn perusteella törkeästä veropetoksesta. Kysymys siitä, voitiinko syyte näiltä osin tutkia.