Tax Fraud in Belgium. A Survey of Penal Tax Fraud Investigations Reeks Politie praktijkboeken

Description

Over het boekThis book presents a professional course of action for a financial and economic investigation PenalInvestigations of Tax Fraud in Belgium and is intended for practical use.The Penal Tax Fraud Investigation will mostly be set up after a report from the Competent TaxAdministration, although the police can also start an official investigation by making an official report.The essence of the Penal Investigation must necessarily concentrate on those essentials, from which itcan be discerned that the person or company in question is guilty of tax fraud. This must be expressedfrom the diverse interrogations by the responsible tax officials, the suspects, the accomplices and thewitnesses, 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 Excise Taxes and also the variety of tax offences must be taken into account.Penal Tax Investigation differs from case to case. Each case has it own specification. In spite of theseconclusions it is possible to specify a series of procedures which can be followed in each case of TaxFraud Investigation. The content of this book is focussed on the manner in which a Penal Tax Dossiermay be composed and what essentials the Penal Dossier must contain. Daily cases of tax fraud arebeing treated, rather than the more advanced cases of tax fraud, such as VAT Carousels and Cash FundCompanies.Uit de inhoudTable of contentsOver de auteursGeert Delrue is a Detective Commissioner at the Belgian Federal Police, Economic and FinancialCrime Devision. During his career, he published many manuals for the use of the local and federal policeforces in Belgium.