Home PeopleSofia Ropo Practices Tax Languages Finnish, English Download CV Download contact Send secure email LinkedIn Sofia Ropo Title: Senior Associate Tax Email: sofia.ropo@hannessnellman.com Mobile: +358 40 545 2866 Languages: Finnish, English Practices Tax Languages Finnish, English Download CV Download contact Send secure email LinkedIn Sofia advises our clients in the field of taxation, with a particular focus on transactions and tax litigation processes. Sofia is currently on a parental leave. Selected References Counsel to taxpayers in Supreme Administrative Court’s cases concerning mitigation of punitive tax Increases in accordance with objective ratio legis, 2024 Advised taxpayers who were subject to punitive tax increases due to non-deductible interest expenses not being disclosed on the primary sheet of their tax returns. The amounts of non-deductible interests were disclosed on appendix sheets to the tax return. The tax authorities and the court of first instance held that the purpose of the punitive tax increase rules, which were reformed in 2018, was to acknowledge the summary nature of taxation processes and therefore these rules laid specific emphasis on the accuracy of the information provided by the taxpayers on their mandatory tax disclosures and, as a consequence thereof, the punitive tax increases had to be levied with the applicable maximum rate of 2% of added income although correct information was filed on appendix sheets to the tax returns. Our clients sought a leave to appeal to these decisions from the Supreme Administrative Court and argued that in the legal praxis of the European Court of Human Rights punitive tax increases have been deemed to be analogous with punishments under the penal code and, as such, the general human rights principles are applicable to them. As a consequence of this, punitive tax increases should not be levied merely based on objective errors on tax returns without regard to the subjective negligence of the taxpayer (or the lack thereof). The Supreme Administrative Court’s majority reasoned that the subjective ratio legis of the 2018 reform of punitive tax increases was indeed intended to protect the summary procedure of tax assessment and to lay a strict responsibility on taxpayers for the information disclosed on their tax filings. However, taking into account the Finnish Constitution (which has implemented the aforesaid principles of the Human Rights Convention), punishments cannot be imposed without regard to the subjective negligence of the taxpayer. The Court held that our clients had reasonably established that the non-disclosure on the primary sheet of their tax return was a product of human error without an intent to make a wrongful representation. The Court continued that, although the subjective ratio legis would impose a penalty without regard to subjective negligence, the rules also provided a possibility for the tax authority to refrain from levying the tax increase in full where such increase would be unreasonable because of specific reasons. The Court held that, taking into account the total content of the law, a human error, such as the one at hand in these cases, may constitute a situation where it is unreasonable to levy a punitive tax increase in full, although strictly speaking it is against the subjective ratio legis, and the amount of tax increases was mitigated to half of the original amount. The outcome of the decision thus constituted what in Finnish jurisprudence is determined as application of law in accordance with the objective ratio legis, i.e. what the legislator would have intended had it known the context of the situation and the interaction of the total legal system in the situation. One of the justices voted against the majority and would have overturned the tax increase totally instead of halving it with similar reasoning and also by paying attention to the significant investments that the tax authority has made to automated IT systems within the past decade with a publicly announced purpose to, among other things, better analyse information on tax disclosures and reduce the burden of tax compliance from taxpayers. Contacts Sofia Ropo Senior Associate +358 40 545 2866 sofia.ropo@hannessnellman.com Heikki Vesikansa Partner +358 40 844 2117 heikki.vesikansa@hannessnellman.com Counsel to Accel-KKR in the Investment in Aico Group, 2024 Parties Accel-KKR, Aico Group, Juuri Partners Transaction Accel-KKR’s majority equity investment in Aico Group Deal Value Value not public Role Counsel to Accel-KKR, a global technology-focused investment firm Contacts Heidi Haanpää Partner +358 50 493 8834 heidi.haanpaa@hannessnellman.com Tero Pikkarainen Senior Associate +358 50 469 4606 tero.pikkarainen@hannessnellman.com Wilma Montonen Associate +358 44 030 5990 wilma.montonen@hannessnellman.com Heikki Vesikansa Partner +358 40 844 2117 heikki.vesikansa@hannessnellman.com Stefan Stellato Managing Associate +358 50 356 5566 stefan.stellato@hannessnellman.com Marika Sorsa Counsel +358 40 707 1441 marika.sorsa@hannessnellman.com Sofia Ropo Senior Associate +358 40 545 2866 sofia.ropo@hannessnellman.com Anna Nyberg Senior Associate +358 41 501 9395 anna.nyberg@hannessnellman.com Johanna Haltia-Tapio Specialist Partner +358 40 552 3478 johanna.haltia-tapio@hannessnellman.com Oona Eerola Associate +358 40 729 6008 oona.eerola@hannessnellman.com Vivi Jaatinen Legal Assistant +358 40 821 5939 vivi.jaatinen@hannessnellman.com Rebecca Osola Senior Legal Assistant +358 50 300 6172 rebecca.osola@hannessnellman.com Anni Ollus Senior Legal Assistant +358 50 536 5594 anni.ollus@hannessnellman.com Hilma Mäkitalo-Saarinen Associate +358 40 720 5279 hilma.makitalo-saarinen@hannessnellman.com Counsel to YIT in the sale of its fleet and equipment business and related arrangements, 2024 Parties YIT Oyj (Seller), Renta Oy (Buyer), YIT Kalusto Oy (Target) Transaction Sale of fleet and equipment business and related arrangements Deal Value EUR 37 million Role Counsel to YIT Contacts Mikko Heinonen Partner +358 40 527 8818 mikko.heinonen@hannessnellman.com Sofia Saarelainen Associate +358 50 490 4130 sofia.saarelainen@hannessnellman.com Tero Pikkarainen Senior Associate +358 50 469 4606 tero.pikkarainen@hannessnellman.com Viola Karjalainen Associate +358 45 130 6206 viola.karjalainen@hannessnellman.com Vivi Jaatinen Legal Assistant +358 40 821 5939 vivi.jaatinen@hannessnellman.com Mikko Huimala Partner +358 44 530 0753 mikko.huimala@hannessnellman.com Essi Ellman Associate +358 40 832 4993 essi.ellman@hannessnellman.com Matti Lajunen Partner +358 40 720 7036 matti.lajunen@hannessnellman.com Lisa Tihlman Senior Associate +358 40 079 9382 lisa.tihlman@hannessnellman.com Marika Sorsa Counsel +358 40 707 1441 marika.sorsa@hannessnellman.com Sofia Ropo Senior Associate +358 40 545 2866 sofia.ropo@hannessnellman.com Annika Grönholm Associate +358 44 253 5358 annika.gronholm@hannessnellman.com Counsel to YIT in its renewables business exit, 2023 Parties: YIT Transaction: Counsel to YIT in the disposal of its wind and solar business, comprising of 2.3 GW renewable energy projects and a team of 16 employees. Deal value: Value not public Role: Counsel to YIT Contacts Tapio Teräkivi Senior Partner +358 40 769 8273 tapio.terakivi@hannessnellman.com Marjaana Martikainen Counsel +358 40 844 0174 marjaana.martikainen@hannessnellman.com Elisa Panula Senior Associate +358 50 917 6807 elisa.panula@hannessnellman.com Alisa Ainonen Associate +358 50 495 6363 alisa.ainonen@hannessnellman.com Heikki Vesikansa Partner +358 40 844 2117 heikki.vesikansa@hannessnellman.com Piia Ahonen Specialist Partner + 358 44 520 8801 piia.ahonen@hannessnellman.com Marika Sorsa Counsel +358 40 707 1441 marika.sorsa@hannessnellman.com Sofia Ropo Senior Associate +358 40 545 2866 sofia.ropo@hannessnellman.com Harri Vehviläinen Specialist Partner +358 40 183 1636 harri.vehvilainen@hannessnellman.com Salla Mäki Senior Legal Assistant +358 40 718 6808 salla.maki@hannessnellman.com Advised NYAB Plc on its cross-border conversion re-domiciliation from Finland to Sweden and listing at Nasdaq First North Premier in Sweden, 2023 Hannes Snellman advises NYAB Plc on its re-domiciliation and transfer of listing from Finland to Sweden. The re-domiciliation to Sweden is planned to be executed as a cross-border conversion, pursuant to the so-called EU Mobility Directive, whereby NYAB Plc, without being dissolved or liquidated, would be converted from a Finnish to a Swedish public limited liability company with its registered office in Sweden. Contacts Sonja Siggberg Partner +358 40 837 6967 sonja.siggberg@hannessnellman.com Linnea Lehtonen Senior Associate +358 50 352 4855 linnea.lehtonen@hannessnellman.com Heikki Vesikansa Partner +358 40 844 2117 heikki.vesikansa@hannessnellman.com Jenni Parviainen Managing Associate +358 40 808 6523 jenni.parviainen@hannessnellman.com Sofia Ropo Senior Associate +358 40 545 2866 sofia.ropo@hannessnellman.com Semmi Seljavaara Associate +358 40 773 7058 semmi.seljavaara@hannessnellman.com Counsel to Sampo plc on its dual listing on Nasdaq Stockholm, 2022 Parties Sampo plc Transaction Counsel to Sampo plc on its dual listing of its Class A shares on Nasdaq Stockholm in the form of Swedish Depository Receipts Deal Value Market capitalisation of approximately EUR 24.7 billion as of 31 October 2022 Role Counsel to Sampo plc Contacts Mikko Heinonen Partner +358 40 527 8818 mikko.heinonen@hannessnellman.com Robert Gordin Senior Associate +358 44 079 9799 robert.gordin@hannessnellman.com Heikki Vesikansa Partner +358 40 844 2117 heikki.vesikansa@hannessnellman.com Jenni Parviainen Managing Associate +358 40 808 6523 jenni.parviainen@hannessnellman.com Sofia Ropo Senior Associate +358 40 545 2866 sofia.ropo@hannessnellman.com Jari Tukiainen Specialist Partner +358 40 518 1275 jari.tukiainen@hannessnellman.com Finnish counsel to Applied Materials Inc. in the acquisition of Picosun Oy, 2022 Parties: Applied Materials Inc. (buyer), Picosun Oy (target) Transaction: The acquisition of Picosun Oy, an innovator in atomic layer deposition (ALD) technology, primarily for specialty semiconductors. Deal Value: Value not public Role: Finnish counsel to Applied Materials Inc. Contacts Heidi Haanpää Partner +358 50 493 8834 heidi.haanpaa@hannessnellman.com Juha Lindström Senior Adviser +358 40 733 9393 juha.lindstrom@hannessnellman.com Sofia Saarelainen Associate +358 50 490 4130 sofia.saarelainen@hannessnellman.com Johanna Haltia-Tapio Specialist Partner +358 40 552 3478 johanna.haltia-tapio@hannessnellman.com Anniina Somppi Associate +358 40 641 3353 anniina.somppi@hannessnellman.com Oona Eerola Associate +358 40 729 6008 oona.eerola@hannessnellman.com Joakim Frände Specialist Partner + 358 40 652 7055 joakim.frande@hannessnellman.com Sofia Ropo Senior Associate +358 40 545 2866 sofia.ropo@hannessnellman.com Rauli Elenius Associate +358 41 432 6777 rauli.elenius@hannessnellman.com Jon Termonen Managing Associate +358 40 767 6347 jon.termonen@hannessnellman.com Counsel to OCP in a Major Residential Portfolio Acquisition, 2022 Parties Orange Capital Partners (Buyer), Starwood Capital Group and Avara Oy (Sellers) Transaction Hannes Snellman acted as counsel to Orange Capital Partners in the acquisition of a residential portfolio of 2,200 apartments located across 16 cities from Starwood Capital Group and Avara Oy Deal Value Value not public Role Counsel to Orange Capital Partners Contacts Tapio Teräkivi Senior Partner +358 40 769 8273 tapio.terakivi@hannessnellman.com Heikki Vesikansa Partner +358 40 844 2117 heikki.vesikansa@hannessnellman.com Antti Nyberg Partner +358 40 838 9375 antti.nyberg@hannessnellman.com Tuomas Koivuniemi Counsel +358 45 690 9454 tuomas.koivuniemi@hannessnellman.com Jenni Parviainen Managing Associate +358 40 808 6523 jenni.parviainen@hannessnellman.com Isabella Kartila Senior Associate +358 44 514 3829 isabella.kartila@hannessnellman.com Noora Christiansen Senior Associate +358 50 527 8145 noora.christiansen@hannessnellman.com Mikael Wood Associate +358 45 7833 4708 mikael.wood@hannessnellman.com Sofia Ropo Senior Associate +358 40 545 2866 sofia.ropo@hannessnellman.com Rauli Elenius Associate +358 41 432 6777 rauli.elenius@hannessnellman.com Alisa Ainonen Associate +358 50 495 6363 alisa.ainonen@hannessnellman.com Essi Peltoniemi Associate +358 45 155 1111 essi.peltoniemi@hannessnellman.com Anniina Somppi Associate +358 40 641 3353 anniina.somppi@hannessnellman.com Viivi Vikberg Senior Associate +358 50 596 8551 viivi.vikberg@hannessnellman.com Victoria Reiter Legal Assistant +358 40 546 7682 victoria.reiter@hannessnellman.com Liisa Veckman Senior Legal Assistant +358 40 835 5354 liisa.veckman@hannessnellman.com Vivi Jaatinen Legal Assistant +358 40 821 5939 vivi.jaatinen@hannessnellman.com Salla Mäki Senior Legal Assistant +358 40 718 6808 salla.maki@hannessnellman.com Counsel to the offeror consortium in the recommended tender offer for Basware Corporation, 2022 Parties Basware Corporation (target), a consortium consisting of Accel-KKR, Long Path Partners, and Briarwood Chase Management (buyer) Transaction Counsel to the offeror consortium of Accel-KKR, Long Path Partners, and Briarwood Chase Management in the tender offer for all outstanding securities in Basware Corporation. Deal Value EUR 620 million Role Counsel to the consortium Contacts Klaus Ilmonen Partner, Doctor of Laws +358 40 831 1868 klaus.ilmonen@hannessnellman.com Tommi Kovero Senior Associate +358 40 523 9292 tommi.kovero@hannessnellman.com Aki Salmela Senior Associate +358 50 307 9056 aki.salmela@hannessnellman.com Robert Gordin Senior Associate +358 44 079 9799 robert.gordin@hannessnellman.com Linnea Lehtonen Senior Associate +358 50 352 4855 linnea.lehtonen@hannessnellman.com Roope Sevón Associate +358 44 281 9880 roope.sevon@hannessnellman.com Heikki Vesikansa Partner +358 40 844 2117 heikki.vesikansa@hannessnellman.com Harri Vehviläinen Specialist Partner +358 40 183 1636 harri.vehvilainen@hannessnellman.com Sofia Ropo Senior Associate +358 40 545 2866 sofia.ropo@hannessnellman.com Mikko Huimala Partner +358 44 530 0753 mikko.huimala@hannessnellman.com Markus Bremer Partner +358 40 716 9676 markus.bremer@hannessnellman.com Pauliina Sutinen Senior Associate +358 50 346 5280 pauliina.sutinen@hannessnellman.com Johanna Haltia-Tapio Specialist Partner +358 40 552 3478 johanna.haltia-tapio@hannessnellman.com Anna Nyberg Senior Associate +358 41 501 9395 anna.nyberg@hannessnellman.com Outi Jousi Specialist Partner +358 40 563 7343 outi.jousi@hannessnellman.com Annika Tiitola Senior Associate +358 45 679 2850 annika.tiitola@hannessnellman.com Axel Hård af Segerstad Associate +358 40 777 3762 axel.hard@hannessnellman.com Counsel to Orange Capital Partners and another global investor in a major residential portfolio acquisition, 2022 Parties Orange Capital Partners and another global investor (Buyers), Morgan Stanley (Seller) Transaction Orange Capital Partners' and another global investor's acquisition of a residential portfolio with 37 assets and 1,900 apartments from Morgan Stanley Deal Value Value not public Role Counsel to Orange Capital Partners and another global investor Contacts Tapio Teräkivi Senior Partner +358 40 769 8273 tapio.terakivi@hannessnellman.com Heikki Vesikansa Partner +358 40 844 2117 heikki.vesikansa@hannessnellman.com Marjaana Martikainen Counsel +358 40 844 0174 marjaana.martikainen@hannessnellman.com Jenni Parviainen Managing Associate +358 40 808 6523 jenni.parviainen@hannessnellman.com Isabella Kartila Senior Associate +358 44 514 3829 isabella.kartila@hannessnellman.com Noora Christiansen Senior Associate +358 50 527 8145 noora.christiansen@hannessnellman.com Marika Sorsa Counsel +358 40 707 1441 marika.sorsa@hannessnellman.com Minna Juhola Counsel +358 40 557 1210 minna.juhola@hannessnellman.com Mikael Wood Associate +358 45 7833 4708 mikael.wood@hannessnellman.com Sofia Ropo Senior Associate +358 40 545 2866 sofia.ropo@hannessnellman.com Julia Ranta Senior Associate +358 50 468 8309 julia.ranta@hannessnellman.com Anniina Somppi Associate +358 40 641 3353 anniina.somppi@hannessnellman.com Salla Mäki Senior Legal Assistant +358 40 718 6808 salla.maki@hannessnellman.com Show all , Load more References Memberships and Positions of Trust Member of the Finnish Bar Association Professional Background Senior Associate, Hannes Snellman, 2022– Associate, Hannes Snellman, 2021–2022 PricewaterhouseCoopers Oy, 2018–2021 Education Master of Laws, University of Turku, 2018