Author : Geert Delrue
Publisher : Maklu
ISBN 13 : 9046603008
Total Pages : 126 pages
Book Rating : 4.0/5 (466 download)
Book Synopsis Tax Fraud in Belgium by : Geert Delrue
Download or read book Tax Fraud in Belgium written by Geert Delrue and published by Maklu. This book was released on 2009 with total page 126 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.