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KKO 927/2019 Generato dall'IA

Supreme Court dismissed tax fraud appeal due to lack of evidence proving personal benefit from the crime.

Numero d'incarto KKO 927/2019
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 of Finland dismissed the prosecution's request for the defendant to forfeit the amount of evaded taxes as criminal benefit. The lower court convicted the defendant for serious tax fraud based on his de facto decision-making power and failure to fulfill reporting obligations under the Value Added Tax Act and the Act on the Levy of Value Added Tax. The Supreme Court rejected the forfeiture claim because no evidence was presented demonstrating that the defendant personally benefited from the crime, which is a necessary condition for such an order.

Regesto Legislator

Generato dall'IA

RL 10 luku 2 § (875/2001); The court may order the forfeiture of criminal benefit only if there is clear evidence that the offender personally benefited from the crime.

Parole chiave

Generato dall'IA
criminal benefit forfeiture tax fraud conviction personal benefit requirement value added tax evaded taxes liability causa di carattere pecuniario pena pecuniaria non riscuotibile diritti economici

Disposizioni normative citate

Generato dall'IA
RL 10 luku 2 § (875/2001)
RL 10 luku 2 § (875/2001)

Giurisprudenza citata

Generato dall'IA
KKO:2018:14
Supreme Court dismisses confiscation claim for unpaid overtime as not constituting illegal work safety crime profit.
Generato dall'IA
kko-other_2002_3062
Supreme Court allows conviction for lost economic gain despite one charge being dismissed at lower court.
kko-other_2020_340
Supreme Court allows continued processing of asylum claim where serious bookkeeping crime is not a bar to protection status.
kko-precedent_2010_40
Supreme Court allows partial forfeiture of illegal gains but mandates full compensation to the victim for proven damages.
kko-precedent_2011_20
Supreme Court dismisses tax fraud and bookkeeping charges due to insufficient evidence regarding gold scrap sales.
kko-other_2008_2708
Supreme Court dismisses appeal regarding sentencing for tax fraud, bookkeeping crime, fraud, and gross fraud.

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Testo completo

A oli virolaisen yhtiön puolesta myynyt internetsivuston kautta alkoholituotteita Suomeen. Hovioikeus tuomitsi A:n törkeästä veropetoksesta sillä perusteella, että A oli tosiasiallista päätösvaltaa käyttäneenä laiminlyönyt valmisteverotuslain ja arvonlisäverolain mukaisen ilmoitusvelvollisuuden. Syyttäjä vaati, että A tuomitaan menettämään valtiolle rikoksen tuottamana taloudellisena hyötynä määrä, joka vastasi vältettyjen verojen määrää. Korkein oikeus hylkäsi vaatimuksen, koska asiassa ei ollut esitetty selvitystä siitä, että A olisi itse hyötynyt rikoksesta. Ks. KKO:2018:14

RL 10 luku 2 § (875/2001)