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KKO 1893/2014 Generato dall'IA

Supreme Court allows tax fraud prosecution when unreported income is discovered during tax audit.

Numero d'incarto KKO 1893/2014
Autorità giudiziaria
Giurisdizione Finlandia (FI)
Data della decisione
Esito del giudizio Accolto (Allowed)
Apri la fonte ufficiale Versione Markdown leggibile dalle macchine (.md)

Sintesi Legislator

Generato dall'IA

The Supreme Court of Finland allowed the prosecution for serious tax fraud against the defendant. The defendant had omitted income from a company during a personal tax assessment and was subsequently charged with fraud based on the same omission. The court ruled that the discovery of unreported income during a tax audit provides sufficient grounds for criminal prosecution.

Regesto Legislator

Generato dall'IA

Verolaki 1995/101; Verosääntelylaki 1995/101: The discovery of unreported income during a tax audit constitutes sufficient grounds for initiating criminal proceedings for tax fraud.

Parole chiave

Generato dall'IA
tax fraud prosecution unreported income tax audit discovery criminal liability omitted income autorizzazione a procedere in via esecutiva pena pecuniaria sospesa misure d'esecuzione forzata

Disposizioni normative citate

Generato dall'IA
Verolaki 1995/101
Verosääntelylaki 1995/101
Generato dall'IA
kko-other_2014_1271
Supreme Court dismissed tax fraud charge where unreported income was already subject to tax adjustment.
kko-other_2014_1264
Supreme Court allows prosecution for gross tax fraud when unreported income is discovered during tax assessment.
kko-other_2014_1504
Supreme Court dismissed tax fraud charge where unreported income was already subject to administrative tax adjustment.
kko-other_2014_1176
Supreme Court allows tax penalty adjustments in tax assessment when tax evasion is proven.
kko-other_2014_2584
Supreme Court dismisses appeal regarding tax penalty decision blocking criminal prosecution investigation.

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Testo completo

A:lle oli määrätty henkilökohtaisessa verotuksessa veronkorotusta sillä perusteella, että hän oli jättänyt ilmoittamatta eräästä yhtiöstä saamaansa tuloa. Sittemmin A:ta syytettiin muun ohella saman menettelyn perusteella törkeästä veropetoksesta. Kysymys siitä, voitiinko syyte tältä osin tutkia.