The Act (2020: 548) on adjustment support gives the right to financial support for companies that have suffered from reduced turnover as a result of covid-19. The law also entails the introduction of the new crime of adjustment aid crime.
The Swedish Tax Agency has now submitted the first reports of adjustment aid offenses to the Economic Crimes Authority for investigation. Against this background, the Srf consultants see that there is reason to inform about this crime.
The application must be made by a competent representative of the company, such as a CEO or a change support representative.
Anyone who provides incorrect information in an application for support and in this way causes a danger that adjustment support is incorrectly provided or provided with an excessive amount is sentenced to a conversion aid violation.
The case is ongoing
Adjustment violations also apply to companies that have applied for support and do not immediately report to the Swedish Tax Agency that the information has proven to be incorrect or that there have been changes that affect the support.
Decisions have been made
The same also applies to companies which, after receiving adjustment aid, do not immediately report circumstances that would have affected the aid if the circumstances had been known at the time of the examination of the application.
At the normal degree of the crime, the penalty is imprisonment for a maximum of two years, but the scale of punishment varies from a fine to imprisonment for a maximum of six years (Sections 35-37 of the Act).
Anyone who, before a conversion aid has been granted, voluntarily takes a measure that leads to a correct decision being made about the aid, is not sentenced to liability. If the person who has applied for support and has been informed that the case will be examined or if an examination has already been initiated, a correction cannot normally be considered voluntary. After the adjustment support has been credited, the scope for discharge is limited (see under the heading ”Decisions have been made”).
In summary, in order to avoid responsibility for adjustment aid violations, it is important to immediately report any errors in the application to the Swedish Tax Agency.
Text: LEIF HAGSTRÖM