{"id":878439,"date":"2026-05-11T02:29:32","date_gmt":"2026-05-11T00:29:32","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/kko-2123-2016-veropetos\/"},"modified":"2026-05-11T02:29:32","modified_gmt":"2026-05-11T00:29:32","slug":"kko-2123-2016-veropetos","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/zh-hans\/jurisprudences\/kko-2123-2016-veropetos\/","title":{"rendered":"KKO 2123\/2016 &#8211; Veropetos"},"content":{"rendered":"<div class=\"kji-decision\">\n<div class=\"kji-full-text\">\n<p>Rakennust\u00f6it\u00e4 tehnyt henkil\u00f6 oli tehnyt urakkasopimuksia osakeyhti\u00f6n nimiss\u00e4 ja sopinut t\u00f6idens\u00e4 laskuttamisesta yhti\u00f6n toimesta. Suoritusten tultua osakeyhti\u00f6n tilille varat oli nostettu ja p\u00e4\u00e4osin tilitetty urakoita tehneelle henkil\u00f6lle. Osa varoista oli j\u00e4\u00e4nyt osakeyhti\u00f6n toiminnasta vastanneelle henkil\u00f6lle palkkiona. Syytteen mukaan sanottuun menettelyyn osallistuneet olivat syyllistyneet yhti\u00f6n verotuksessa tehtyyn veropetokseen, jossa oli laiminly\u00f6ty toimittaa ennakonpid\u00e4tyksi\u00e4 ja suorittaa ty\u00f6nantajan sosiaaliturvamaksuja yhti\u00f6n maksamista palkoista sek\u00e4 laiminly\u00f6ty ilmoittaa yhti\u00f6n saamia suorituksia arvonlis\u00e4verotuksessa yhti\u00f6n myyntin\u00e4. Kysymys siit\u00e4, olivatko vastaajat syyllistyneet syytteess\u00e4 tarkoitettuun veropetokseen. Ks. KKO:2014:46<\/p>\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\/2016\/2123\" 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>Rakennust\u00f6it\u00e4 tehnyt henkil\u00f6 oli tehnyt urakkasopimuksia osakeyhti\u00f6n nimiss\u00e4 ja sopinut t\u00f6idens\u00e4 laskuttamisesta yhti\u00f6n toimesta. Suoritusten tultua osakeyhti\u00f6n tilille varat oli nostettu ja p\u00e4\u00e4osin tilitetty urakoita tehneelle henkil\u00f6lle. Osa varoista oli j\u00e4\u00e4nyt osakeyhti\u00f6n toiminnasta vastanneelle henkil\u00f6lle palkkiona. Syytteen mukaan sanottuun menettelyyn osallistuneet olivat syyllistyneet yhti\u00f6n verotuksessa tehtyyn veropetokseen, jossa oli laiminly\u00f6ty toimittaa ennakonpid\u00e4tyksi\u00e4 ja suorittaa ty\u00f6nantajan&#8230;<\/p>\n","protected":false},"featured_media":0,"template":"","meta":{"_crdt_document":""},"kji_country":[7740],"kji_court":[7741],"kji_chamber":[8561],"kji_year":[61603],"kji_subject":[7612],"kji_keyword":[84848,14319,9307,13275,23577],"kji_language":[7949],"class_list":["post-878439","kji_decision","type-kji_decision","status-publish","hentry","kji_country-finlande","kji_court-cour-supreme-de-finlande","kji_chamber-autres-decisions","kji_year-61603","kji_subject-fiscal","kji_keyword-henkilolle","kji_keyword-osakeyhtion","kji_keyword-syyllistyneet","kji_keyword-tehnyt","kji_keyword-yhtion","kji_language-finnois"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>KKO 2123\/2016 - Veropetos - 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-2123-2016-veropetos\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"KKO 2123\/2016 - Veropetos\" \/>\n<meta property=\"og:description\" content=\"Rakennust\u00f6it\u00e4 tehnyt henkil\u00f6 oli tehnyt urakkasopimuksia osakeyhti\u00f6n nimiss\u00e4 ja sopinut t\u00f6idens\u00e4 laskuttamisesta yhti\u00f6n toimesta. 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