Finland published Law 15/2018 in the Official Gazette on 15 January 2018, which provides for the amendment of the Law on Taxation Procedures (Law 1558/1995) in order to harmonize administration, including tax penalties. The main amendments include that: The scope of Law 1558 covers late payment interest; The tax administration must provide reasonable time for the filing of a tax return or for making a correction to a pre-filed tax return, and may allow an extension upon request (extension decisions may not be appealed); Before an estimated tax assessment is imposed, the tax administration must send to the taxpayer a...