Finland Times

The European Court of Human Rights (ECtHR) slapped the country with a EUR 3,000 fine for non-pecuniary damage and EUR 7,000 for costs and expenses.

According to the ECtHR, the case involves a resident of Vantaa who had filed complaint with the court about having been punished twice for the same offence.

The court said the man had tax surcharges imposed on him for the tax years 1999-2000 and 2002 to 2004 in a case brought against him for receiving disguised dividends from his foreign companies.

The taxation decisions against him became final in September 2012 when the Supreme Administrative Court refused the man leave to appeal.

The man then had criminal proceedings brought against him and he was convicted in June 2009 for aggravated tax fraud for the years 1999 to 2000 and 2002 to 2004.

Furthermore, he was given a suspended sentence of one year and six months and ordered to pay compensation to the tax authorities.

This decision became final in May 2012 when the Supreme Administrative Court gave its final ruling.