Supreme Court dismisses appeal regarding tax adjustments in income tax assessment being admissible in criminal trial.
Sintesi Legislator
Generato dall'IAThe Supreme Court dismissed the appellant's appeal against the lower court's decision to exclude tax adjustments from the criminal trial. The appellant argued that these adjustments were material facts relevant to the tax fraud charge, while the prosecution maintained they were irrelevant procedural matters. The court ruled that tax adjustments in the income tax assessment are not material facts for the criminal trial and thus cannot be considered by the court.
Regesto Legislator
Generato dall'IAVerolaki 1994/1015; Veropetola 1994/1015: Tax adjustments made in the income tax assessment are not material facts for the purpose of the criminal trial and cannot be considered by the court.
Parole chiave
Generato dall'IADisposizioni normative citate
Generato dall'IADecisioni correlate
Generato dall'IATesto completo
Kysymys siitä, estivätkö tuloveron jälkiverotuksessa määrätyt veronkorotukset veropetossyytteen tutkimisen.