{"id":812359,"date":"2026-05-02T02:01:09","date_gmt":"2026-05-02T00:01:09","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/kho-13-9-2017-4386-valmisteverotus\/"},"modified":"2026-05-02T02:01:09","modified_gmt":"2026-05-02T00:01:09","slug":"kho-13-9-2017-4386-valmisteverotus","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/ru\/jurisprudences\/kho-13-9-2017-4386-valmisteverotus\/","title":{"rendered":"KHO 13.9.2017\/4386 — Valmisteverotus"},"content":{"rendered":"
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A oli tuonut Ruotsista Suomeen tuontirajoituksenalaista nuuskaa. Tulli oli m\u00e4\u00e4r\u00e4nnyt nuuskasta A:n maksettavaksi tupakkaveroa ja veronlis\u00e4yst\u00e4 silt\u00e4 osin kuin m\u00e4\u00e4r\u00e4 oli ylitt\u00e4nyt tupakkalain mukaisen omaan k\u00e4ytt\u00f6\u00f6n sallitun tuonnin m\u00e4\u00e4r\u00e4n.<\/p>\n

Asiassa ei ollut esitettyk\u00e4\u00e4n, ett\u00e4 A olisi pit\u00e4nyt kyseisi\u00e4 Ruotsissa kulutukseen luovutettuja tuotteita hallussaan valmisteverotuslain 72 \u00a7:ss\u00e4 ja 75 \u00a7:n 1 momentissa tarkoitetulla tavalla kaupallisessa tarkoituksessa. Valmisteveron kantamiseen Suomessa ei n\u00e4in ollen ollut perusteita. Hallinto-oikeuden p\u00e4\u00e4t\u00f6ksen lopputulos, jolla Tullin j\u00e4lkiverotusp\u00e4\u00e4t\u00f6s oli kumottu, pysytettiin.<\/p>\n

Valmisteverotuslaki 2 \u00a7, 7 \u00a7, 72 \u00a7 (182\/2010) 1, 2 ja 3 momentti sek\u00e4 75 \u00a7 1 momentti<\/h3>\n

Asian ovat ratkaisseet oikeusneuvokset Irma Telivuo, Leena \u00c4\u00e4ril\u00e4, Mikko Pikkuj\u00e4ms\u00e4, Antti Pekkala ja Leena Romppainen. Asian esittelij\u00e4 Paula Makkonen.<\/p>\n

I m\u00e5let hade inte ens p\u00e5st\u00e5tts att A skulle ha innehaft de i Sverige f\u00f6r konsumtion frisl\u00e4ppta produkterna i kommersiellt syfte p\u00e5 det s\u00e4tt som avses i 72 \u00a7 och 75 \u00a7 1 mom. i punktskattelagen. F\u00f6ljaktligen fanns det inte grunder f\u00f6r att b\u00e4ra upp punktskatt i Finland. F\u00f6rvaltningsdomstolen hade upph\u00e4vt Tullens efterbeskattningsbeslut. H\u00f6gsta f\u00f6rvaltningsdomstolen fastst\u00e4llde slutsatsen.<\/p>\n

Punktskattelagen 2 \u00a7, 7 \u00a7, 72 \u00a7 (182\/2010) 1, 2 och 3 mom. samt 75 \u00a7 1 mom.<\/p>\n

\u00c4rendet har avgjorts av justitier\u00e5den Irma Telivuo, Leena \u00c4\u00e4ril\u00e4, Mikko Pikkuj\u00e4ms\u00e4, Antti Pekkala och Leena Romppainen. F\u00f6redragande Paula Makkonen.<\/p>\n<\/div>\n

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Sources officielles :<\/strong> consulter la page source<\/a><\/p>\n

Finlex open data, CC BY 4.0. Documentation open data verifiee le 2026-04-12 ; les endpoints judgment documentes renvoient 404 pour les types case-law exposes par le frontend, fallback actuel sur les pages publiques data.finlex.fi.<\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

A oli tuonut Ruotsista Suomeen tuontirajoituksenalaista nuuskaa. Tulli oli m\u00e4\u00e4r\u00e4nnyt nuuskasta A:n maksettavaksi tupakkaveroa ja veronlis\u00e4yst\u00e4 silt\u00e4 osin kuin m\u00e4\u00e4r\u00e4 oli ylitt\u00e4nyt tupakkalain mukaisen omaan k\u00e4ytt\u00f6\u00f6n sallitun tuonnin m\u00e4\u00e4r\u00e4n. Asiassa ei ollut esitettyk\u00e4\u00e4n, ett\u00e4 A olisi pit\u00e4nyt kyseisi\u00e4 Ruotsissa kulutukseen luovutettuja tuotteita hallussaan valmisteverotuslain 72 \u00a7:ss\u00e4 ja 75 \u00a7:n 1 momentissa tarkoitetulla tavalla kaupallisessa tarkoituksessa….<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_crdt_document":""},"kji_country":[7740],"kji_court":[28668],"kji_chamber":[31727],"kji_year":[52833],"kji_subject":[7646],"kji_keyword":[55559,44274,55560,10837,29279],"kji_language":[7746],"class_list":["post-812359","kji_decision","type-kji_decision","status-publish","hentry","kji_country-finlande","kji_court-cour-supreme-administrative-de-finlande","kji_chamber-sommaires","kji_year-52833","kji_subject-divers","kji_keyword-ruotsista","kji_keyword-suomeen","kji_keyword-tuontirajoituksenalaista","kji_keyword-tuonut","kji_keyword-valmisteverotus","kji_language-multilingue"],"yoast_head":"\nKHO 13.9.2017\/4386 - Valmisteverotus - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kohenavocats.com\/ru\/jurisprudences\/kho-13-9-2017-4386-valmisteverotus\/\" \/>\n<meta property=\"og:locale\" content=\"ru_RU\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"KHO 13.9.2017\/4386 - Valmisteverotus\" \/>\n<meta property=\"og:description\" content=\"A oli tuonut Ruotsista Suomeen tuontirajoituksenalaista nuuskaa. 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