Anne-Charlotte Boo requests that the district court's judgment be changed so that Håkan Nesser is convicted of three counts of aggravated tax evasion.
She is also appealing the acquittals of Håkan Nesser's financial adviser and a third defendant. She wants the Court of Appeal to convict the adviser of aiding and abetting aggravated tax evasion in six cases, and that the third person be convicted of three counts of aggravated tax evasion.
The Stockholm District Court acquitted all three as it was not considered proven that they had acted with intent. The prosecutor's application for a tax surcharge was also rejected.
Charged with three counts of aggravated tax evasion
It was in the summer of 2022 that Håkan Nesser was charged with three counts of aggravated tax evasion. The background is that he did not report dividends and income from a company registered in Malta between 2013 and 2015, when he moved back to Sweden in 2013 and then changed tax residence.
Both the defense and the prosecutors have largely the same view of the actual course of events, instead it is the defendants' intent that is at the center of the judicial review.
"Financial idiot"
When the Swedish Tax Agency assessed Håkan Nesser in 2019, he described himself in a statement as an "almost economic idiot". He also said that he understood that he is ultimately responsible for his finances and taxes and apologized for what happened.
He has always denied any wrongdoing and said the dividends were made on the advice of the financial adviser. In its judgment, the district court also held that the course of events was due to negligence on the part of the adviser.