Deputy-Ombudsman Sakslin: Taxpayers were not treated equally

Deputy-Ombudsman Maija Sakslin criticises the Finnish Tax Administration's actions in an investigation of investments made by private Finnish persons in Liechtenstein-based LGT Bank.

In autumn 2013, the mass media reported that the pre-trial investigation in LGT-Bank of the largest tax evasion case in Finland had been stalled because of the Tax Administration's actions.  According to newspaper reports, the case was about investments amounting to EUR 50 - 60 million. Sakslin initiated an investigation as a result of the press coverage.

While the number of reports of offences filed by the Tax Administration has increased in recent years, the actions of these taxpayers had only been reported to the police in one case.

No acceptable reasons for different treatment

Sakslin finds that the Tax Administration did not give acceptable reasons for this different treatment in the statements it provided. She considers that the Tax Administration had treated these investors differently from other taxpayers, thus neglecting its duty to promote correct and consistent taxation. Sakslin considered the Tax Administration's actions constitute a breach of law.

Sakslin focused particular attention in this case on how the Tax Administration's actions met the obligations of supervising the taxpayers' rights and treating them equally and safeguarded citizen's trust in its operations being impartial and correct.

The Tax Administration was requested to provide information and statements on this matter, as well as more detailed additional information on the equal treatment of these and other taxpayers.