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

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Publicatie
Auteur: 
Delrue Geert
Uitgever: 
Maklu
Jaargang: 
2009
ISBN nummer: 
9789046603000
Samenvatting
Inhoudstafel tekst: 

 

Table of contents
Introduction 9
1. Tax Fraud 11
1.1. Legal Dispositions 11
1.2. Legal Dispositions of ‘Tax Fraud’ 12
1.2.1. Material Element 12
1.2.1. Moral Element 12
1.3. Tax Matter Falsehoods and Use of False Tax Documents 12
1.4. The Most Important Actors during a Tax Fraud Investigation 13
1.4.1. Federal Public Service Justice 13
1.4.1.1. Public Prosecutor, specialising in Tax Matters 13
1.4.1.2. Examining Magistrate 13
1.4.1.3. Tax Official, posted at the Public Prosecutors
Office, specialising in Tax Fraud Matters 13
1.4.1.4. Tax Official, attached to the C.S.F.O.E.F.C. 14
1.4.2. Federal Public Service Finance 15
1.4.2.1. Special Tax Inspection Administration 15
1.4.2.2. Corporate and Income Tax Administration 15
1.4.2.3. Tax Collection Administration 16
1.4.3. The Taxpayer or his Delegate 16
1.4.4. Trustees 17
2. Start of the Investigation 18
2.1. In General 18
2.1.1. Complaint or Declaration 18
2.1.2. The Official Report 20
2.2. Confirmation of the Complaint 21
3. Further Development of the Investigation 22
3.1. Request for information by the Competent Tax Administration 22
3.1.1. In General 22
3.1.2. Request for Documents Available for the Administrative
Tax Dossier by different Tax Administrations of the
Federal Public Service Finance 25
3.1.2.1. In General 25
3.1.2.2. Use of Documents from the Tax
Administration Dossier 26
3.1.2.3. Localization and Request of the Appropriate
Documents 29
3.2. Request for Information to Identify an Individual or Company 36
3.2.1. Information to Identify an Individual 36
3.2.2. Information to Identify a Company 39
3.3. Information from the Public Prosecutors Office 42
3.3.1. In General 42
3.3.2. Local Public Prosecutors Office 43
3.3.3. The Public Prosecutors Office of another District 43
3.4. Information about the Taxpayer’s Assets 44
3.4.1. Casinos 44
3.4.2. Cars 45
3.4.3. National Bank of Belgium 45
3.4.3.1. Centre for Individual Credits 45
3.4.3.2. Centre for Enterprise Credit 46
3.4.3.3. Centre for Commercial Papers 46
3.4.4. Information Bailiffs 47
3.4.5. Banks 47
3.4.6. Stockbroker Firms 50
3.4.7. Portfolio Management Companies 51
3.4.8. Credit Card Companies 52
3.4.9. Money Transfer / Money Remittance Companies 52
3.4.10. Insurance Companies 53
3.4.11. Federal Public National Social Security Office 54
3.4.11.1. In General 54
3.4.11.2. Debt Information 55
3.4.11.3. Patient Creditor 55
3.5. Interrogation of Witnesses 56
3.5.1. Private Individuals 56
3.5.2. Tax Officials from the Federal Public Service Finance 56
3.6. House Search 58
3.6.1. Introduction 58
3.6.2. Authorised House Search 58
3.6.3. House Search Ordered by the Examining Magistrate 60
3.6.4. Seizure and Deposit at the Clerks Office of the Court 61
3.6.4.1. Confiscation 62
3.6.4.2. Seizure 64
3.6.4.3. Deposit at the Clerks Office by the Court 71
3.6.4.4. To Seize and to File a Document at the Clerks Court Office 72
3.6.4.5. House Search at Specific Individuals 72
3.7. Interrogation of the Suspect 73
3.7.1. During the Investigation 75
3.7.2. At the End of the Investigation 75
3.8. Synthesis 75
4. Some Theoretical Notions 76
4.1. Federal Public Service Finance 76
4.1.1. In General 76
4.1.2. Special Tax Inspection Administration 77
4.1.3. Corporate and Income Tax Administration 77
4.1.3.1. In General 77
4.1.3.2. Direct Taxes 78
4.1.3.3. V.A.T. 80
4.1.4. The Tax Collection Administration 81
4.1.4.1. Direct Taxes 81
4.1.4.2. VAT 82
4.1.5. Patrimonial Services 82
4.1.5.1. In General 82
4.1.5.2. Registration 83
4.1.5.3. Cadastre 83
4.1.5.4. Mortgage Registration Office 85
4.1.5.5. Domains – Property Services 85
4.1.6. Customs & Excise Administration 86
4.1.7. Tax Affairs Administration 87
4.1.8. The Treasury Administration 87
4.1.8.1. In General 87
4.1.8.2. National Office for Movable Values 87
4.2. The Taxpayers Charter 89
4.3. Indicial Settle Up of Income Tax 90
4.4. Assessment Register 90
4.5. Official Assessment 91
4.6. Report of Change of Tax Registration 91
4.7. Money Laundering 92
4.8. Franchimont Law 92
4.8.1. In General 92
4.8.2. Secrecy of the Investigation and Exceptions 93
4.8.3. The Rights of Individuals in the Preparatory Stage of the Criminal Case 93
4.8.3.1. The Rights of Surviving Relatives in the case of an Autopsy 93
4.8.3.2. The Rights of the Victim and the Prejudiced Individual 94
4.8.3.3. The Rights of the Interrogated Individual 94
4.8.4. Mini-Criminal Investigation 94
4.8.5. The Right of Perusal of the Criminal Investigation Dossier 94
4.8.6. The Right to Demand Supplementary Acts of Investigation 95
4.9. Preliminary Judicial Investigation 95
4.10. Criminal Investigation 96
4.11. Central Office for Seizure and Confiscation (COSC) 96
5. Future developments 98
5.1. In General 98
5.2. Increasing Co-operation between the Tax Fraud Authorities and the Justice Department 98
5.3. The Replacement of Existing Cumulative Sanction System by an Alternative and Uniform Sanction System 98
5.4. The Foundation of a Tax Fraud Auditorate 99
5.5. The Expansion of the Competency of the Special Tax Inspection 99
5.6. The Foundation of a Consultation Platform concerning the Fight against Tax Fraud 100
6. Practical Addresses 101
6.1. Federal Public Service Finance 101
6.1.1. In General 101
6.1.2. The Special Tax Administration 101
6.1.2.1. In General 101
6.1.2.2. Local Offices 101
6.1.3. The Corporate and Income Tax Administration 101
6.1.3.1. In General 101
6.1.3.2. Direct Taxes 101
6.1.3.3. VAT 101
6.1.4. The Tax Collection Administration 102
6.1.4.1. In General 102
6.1.4.2. Direct Taxes 102
6.1.4.3. VAT 102
6.1.5. The Administration of the Patrimonial Services 102
6.1.5.1. In General 102
6.1.5.2. Registration 102
6.1.5.3. Cadastre 103
6.1.6. The Customs & Excise Administration 103
6.1.6.1. In General 103
6.1.6.2. Local Offices 103
6.1.7. The Treasury Administration 103
6.1.7.1. In General 103
6.1.7.2. National Office for Movable Currencies 104
6.1.8. International Co-operation 104
6.1.8.1. Income and Corporate Tax 104
6.1.8.2. VAT 104
6.1.9. Brochure Request from the Federal Public Service Finance 104
6.2. Central Office for Seizure and Confiscation – COSC 104
6.3. Crossroads Bank for Enterprises 105
Bibliography – Weblinks 106
Thesaurus English-Dutch-French 108
About the author 123

 

Bespreking van het werk door de uitgever:

Over het boek:
This book presents a professional course of action for a financial and economic investigation – ‘Penal Investigations 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 Tax Administration, 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 it can be discerned that the person or company in question is guilty of tax fraud. This must be expressed from the diverse interrogations 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 & 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 these conclusions 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 focussed on the manner in which a Penal Tax Dossier may be composed and what essentials the Penal Dossier must contain. Daily cases of tax fraud are being treated, rather than the more advanced cases of tax fraud, such as VAT Carousels and Cash Fund Companies.
 

Over de auteur(s):

Geert Delrue is a Detective Commissioner at the Belgian Federal Police, Economic and Financial Crime Devision. During his career, he published many manuals for the use of the local and federal police forces in Belgium.

 

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Aangemaakt op: di, 24/01/2012 - 22:25
Laatst aangepast op: di, 24/01/2012 - 22:39

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