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An overview by Borenius, Taxand Finland
A recent Supreme Court judgement provides some long-needed clarification on the assessment of intentionality in cases where individuals have failed to report their income.
This new judgement guides the lower courts to broaden their consideration of different conditions and individual characteristics in cases where individuals have neglected to report their foreign income. The judgement establishes that when the intentionality of such behaviour is ambiguous, it is worth the effort to defend against tax fraud charges. Taxpayers cannot be presumed to be engaging in certain conduct specifically for the purposes of evading taxes – this must be proven by the prosecutor beyond a reasonable doubt.
Markus Kokko and Tero Kovanen from Borenius, Taxand Finland, have analysed this ruling in further detail. Continue reading here.
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