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Reconciliation of tax increases and criminal sanctions, 31/2011


The purpose of the working group was to prepare the required legislative amendments to reconcile tax increases and criminal sanctions. The purpose was also to examine to what extent minor tax offences could be handled purely as administrative procedures.

The working group presented the amendments required in tax and customs legislation for an injunction on double prosecution and conviction for the same matter (ne bis in idem rule) in the European Convention on Human Rights. The provisions would be applied in Tax Administration, the Finnish Customs and the Finnish Transport Safety Agency (Trafi) to taxes and customs increases relating to natural persons, death estates and associations.

Competent authorities would be entitled to issue tax or customs increases by separate decision on taxation or customs decisions by the end of the following year, where the competent authorities do not report an offence. If a court were to give a sentence on an action or failure to act, which would be subject to tax or customs increases, the increase would apply to the same matter after the conviction in the form of a supplementary sanction without further investigation of the matter. It is proposed that a provision be included in the Criminal Code of Finland that once a tax increase has become legally effective, no case could be made or sentence given unless evidence of new facts has been found since the tax increase was issued.

The working group also proposed that, when tax or customs increases are deemed a sufficient form of sanction, the provisions on tax fraud, failure to report a tax offence, a decision not to open a preliminary investigation, non-prosecution and waiving a sentence should all be made more specific in legislation.

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Document information


Reconciliation of tax increases and criminal sanctions, 31/2011

Publications series and number:
Ministry of Finance publications 31/2011

Printing year:

Form of publication:
The publication can be accessed in pdf-format in Finnish at There are also instructions for ordering a printed version of the publication.


Number of pages:



Areas of responsibility:

Ministry of Finance

Contact information:
Panu Pykönen, tel. +358 9 160 33154, Ilkka Lahti, tel. +358 9 160 32199

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