A person who has provided incorrect information for the purposes of such person’s tax assessment may be liable to pay tax surcharges. Where it is unreasonable to charge tax surcharges in the full amount, the Swedish Tax Agency shall take a decision regarding a whole or partial exemption. In conjunction with the determination of whether such charge is unreasonable, consideration shall be given, inter alia, as to whether an unreasonably long period of time has elapsed since the Swedish Tax Agency found cause to assume that a tax surcharge is to be imposed where the person to whom the fine applies cannot be blamed for the delay.
The Swedish Tax Agency had decided to impose a tax surcharge on an individual. The decision was appealed by the individual, first to the administrative court and then to the administrative court of appeal. The proceedings in the administrative court of appeal took slightly more than two years and eight months. During this time, the cases were stayed for a period of seven months. When communications subsequently ceased, a period of one year and seven months elapsed before the administrative court of appeal issued its judgment. The Supreme Administrative Court found that the delay entailed that at the time of the judgment of the administrative court of appeal an unreasonably long period of time had elapsed after the Swedish Tax Agency found cause to assume that tax surcharges would be charged and reduced the tax surcharges by half. One justice of the Supreme Administrative Court dissented regarding the extent of the exemption and considered that it should instead be set at SEK 15,000.