6.  The applicant was born in 1952 and apparently lives in Portugal. 7.  On 30 March 1993 the applicant was interrogated on suspicion of debtor’s dishonesty. He had acted as a financial consultant in connection with transactions between two companies, Osakeyhtiö Six (as of 1997 Fryckman-Yhtiö Oy) and Moniplan Oy. On 30 December 1988 Osakeyhtiö Six had sold to Moniplan Oy the shares of its subsidiaries Six-Myynti Oy (later Seroponex Oy) and Aromimauste Oy (later Cenoporex Oy). The above-mentioned sales contract had later been declared null and void in civil proceedings. 8.  On 15 December 1993 the applicant was charged with two counts of aiding and abetting debtor’s dishonesty before the District Court (käräjäoikeus, tingsrätten) of Helsinki. At the same trial the owners of Osakeyhtiö Six and Moniplan Oy were charged with two counts of debtor’s dishonesty. The case was heard on 26 occasions before the District Court. 9.  On 10 December 1997 the Helsinki Tax Rectification Committee (verotuksen oikaisulautakunta, prövningsnämnden i beskattningsärenden found Seroponex Oy and Cenoporex Oy liable to pay certain taxes. They appealed to the County Administrative Court (lääninoikeus, länsrätten). 10.  At the 16th hearing on 10 June 1997 the District Court adjourned the case in anticipation of the outcome of the taxation proceedings pending before the County Administrative Court. 11.  After the 19th hearing, held on 27 May 1998, the presiding judge died and she was replaced by another judge. 12.  On 11 March 1999 the County Administrative Court issued its decision, dismissing the appeals. 13.  At the 23rd hearing on 23 June 1999 and 24th hearing on 18 November 1999 the District Court adjourned the case in anticipation of the outcome of the taxation proceedings which were now pending before the Supreme Administrative Court (korkein hallinto-oikeus, högsta förvaltningsdomstolen). In two decisions of 2 December 1999 the court dismissed the appeals. 14.  At the 25th hearing on 9 February 2000 the District Court took note of the above decisions and deferred judgment until 13 June 2000, when it found the applicant guilty on both counts. He was sentenced to a suspended term of imprisonment of eight months and ordered to pay damages jointly and severally with two other convicted persons. 15.  On 23 November 2001 the Court of Appeal (hovioikeus, hovrätten) of Helsinki dismissed the applicant’s appeal. 16.  On 28 June 2002 the Supreme Court (korkein oikeus, högsta domstolen) refused the applicant leave to appeal.