{"id":766589,"date":"2026-04-30T00:11:25","date_gmt":"2026-04-29T22:11:25","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/kko-927-2019-menettamisseuraamus\/"},"modified":"2026-04-30T00:11:25","modified_gmt":"2026-04-29T22:11:25","slug":"kko-927-2019-menettamisseuraamus","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/kko-927-2019-menettamisseuraamus\/","title":{"rendered":"KKO 927\/2019 &#8211; Menett\u00e4misseuraamus"},"content":{"rendered":"<div class=\"kji-decision\">\n<div class=\"kji-full-text\">\n<p>A oli virolaisen yhti\u00f6n puolesta myynyt internetsivuston kautta alkoholituotteita Suomeen. Hovioikeus tuomitsi A:n t\u00f6rke\u00e4st\u00e4 veropetoksesta sill\u00e4 perusteella, ett\u00e4 A oli tosiasiallista p\u00e4\u00e4t\u00f6svaltaa k\u00e4ytt\u00e4neen\u00e4 laiminly\u00f6nyt valmisteverotuslain ja arvonlis\u00e4verolain mukaisen ilmoitusvelvollisuuden. Syytt\u00e4j\u00e4 vaati, ett\u00e4 A tuomitaan menett\u00e4m\u00e4\u00e4n valtiolle rikoksen tuottamana taloudellisena hy\u00f6tyn\u00e4 m\u00e4\u00e4r\u00e4, joka vastasi v\u00e4ltettyjen verojen m\u00e4\u00e4r\u00e4\u00e4. Korkein oikeus hylk\u00e4si vaatimuksen, koska asiassa ei ollut esitetty selvityst\u00e4 siit\u00e4, ett\u00e4 A olisi itse hy\u00f6tynyt rikoksesta. Ks. KKO:2018:14<\/p>\n<h3>RL 10 luku 2 \u00a7 (875\/2001)<\/h3>\n<\/div>\n<hr class=\"kji-sep\" \/>\n<p class=\"kji-source-links\"><strong>Sources officielles :<\/strong> <a class=\"kji-source-link\" href=\"https:\/\/www.finlex.fi\/en\/case-law\/supreme-court\/other-decision\/2019\/927\" target=\"_blank\" rel=\"noopener noreferrer\">consulter la page source<\/a><\/p>\n<p class=\"kji-license-note\"><em>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":"<p>A oli virolaisen yhti\u00f6n puolesta myynyt internetsivuston kautta alkoholituotteita Suomeen. Hovioikeus tuomitsi A:n t\u00f6rke\u00e4st\u00e4 veropetoksesta sill\u00e4 perusteella, ett\u00e4 A oli tosiasiallista p\u00e4\u00e4t\u00f6svaltaa k\u00e4ytt\u00e4neen\u00e4 laiminly\u00f6nyt valmisteverotuslain ja arvonlis\u00e4verolain mukaisen ilmoitusvelvollisuuden. Syytt\u00e4j\u00e4 vaati, ett\u00e4 A tuomitaan menett\u00e4m\u00e4\u00e4n valtiolle rikoksen tuottamana taloudellisena hy\u00f6tyn\u00e4 m\u00e4\u00e4r\u00e4, joka vastasi v\u00e4ltettyjen verojen m\u00e4\u00e4r\u00e4\u00e4. Korkein oikeus hylk\u00e4si vaatimuksen, koska asiassa ei ollut esitetty&#8230;<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_crdt_document":""},"kji_country":[7740],"kji_court":[7741],"kji_chamber":[8561],"kji_year":[45029],"kji_subject":[7646],"kji_keyword":[24016,46668,23940,46667,23577],"kji_language":[7949],"class_list":["post-766589","kji_decision","type-kji_decision","status-publish","hentry","kji_country-finlande","kji_court-cour-supreme-de-finlande","kji_chamber-autres-decisions","kji_year-45029","kji_subject-divers","kji_keyword-menettamisseuraamus","kji_keyword-myynyt","kji_keyword-puolesta","kji_keyword-virolaisen","kji_keyword-yhtion","kji_language-finnois"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.5 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>KKO 927\/2019 - Menett\u00e4misseuraamus - 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\/zh-hans\/jurisprudences\/kko-927-2019-menettamisseuraamus\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"KKO 927\/2019 - Menett\u00e4misseuraamus\" \/>\n<meta property=\"og:description\" content=\"A oli virolaisen yhti\u00f6n puolesta myynyt internetsivuston kautta alkoholituotteita Suomeen. 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