What is tax fraud?
Tax crime is one of the most common economic crimes and is regulated by a specific law called the Tax Crime Act. Generally speaking, the common feature of tax crimes is that they are committed when a person who was obliged to provide correct information for tax calculation has not done so. The incorrect information, which should have been provided by other means than orally, has thereby created a risk of tax evasion.
The tax offense is constructed as a so-called "danger crime", which means that it is not necessary that the tax is evaded, but it is sufficient if the action entails a risk of this happening. The tax offence is completed when a false statement is submitted to the authority or when the time for submitting a prescribed statement arrives without the obligation having been fulfilled.
In order for the disclosure to be criminal, it is necessary that it is not a matter of ordinary mistakes but that there is either intent to evade taxation or at least a certain degree of negligence (carelessness).
Providing false information or failing to file a tax return to avoid paying taxes are examples of what can constitute tax crimes.
Examples of common tax crimes:
We can help you with all types of financial crime. In addition to tax crimes, we offer support for accounting frauds, money laundering offenses, and issues related to corporate fines and disqualifications.
