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The Resource Tax fraud in Belgium : a survey of penal tax fraud investigations

Tax fraud in Belgium : a survey of penal tax fraud investigations

Label
Tax fraud in Belgium : a survey of penal tax fraud investigations
Title
Tax fraud in Belgium : a survey of penal tax fraud investigations
Creator
Subject
Language
eng
Summary
The book explains the procedures in penal investigations of tax fraud in Belgium. This investigation is the mostly set up after a report from the competent tax administration or police. The essence of the penal investigation must necessarily concentrate on those issues from which it can be discerned that the person or company in question is guilty of tax fraud. This must be expressed by the responsible tax officials, the suspects, the accomplices and the witnesses, and also from the various obtained information and the analysis of the data gathered. Furthermore, the diversity of taxes (income tax, VAT, registration and inheritance taxes, customs and excise taxes) must be also taken into account. In spite of the fact that tax investigations differs from case to case, it is possible to specify a series of procedures which can be followed in each case of tax fraud investigation. The content of this book is focused on the manner in which a penal tax dossier may be composed and what it must contain. Daily cases of tax fraud are being treated, rather than the more advanced cases of tax fraud
http://library.link/vocab/creatorName
Delrue, G
Geographic coverage
  • European Union
  • Europe
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • tax fraud
  • investigation
  • audit
  • tax authorities
  • criminal tax law
  • procedural tax law
Label
Tax fraud in Belgium : a survey of penal tax fraud investigations
Instantiates
Publication
Extent
124 p.
Isbn
9789046603000
Label
Tax fraud in Belgium : a survey of penal tax fraud investigations
Publication
Extent
124 p.
Isbn
9789046603000

Library Locations

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