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

Resource Information

The work Tax fraud in Belgium : a survey of penal tax fraud investigations represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

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

Creator

• Delrue, G

Subject

• criminal tax law
• investigation
• audit
• tax authorities
• tax fraud
• procedural tax law

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

Geographic coverage

• European Union
• Europe

Index

no index present

Language note

English

Literary form

non fiction