Tax Fraud in Belgium. A Survey of Penal Tax Fraud Investigations (Reeks Politie praktijkboeken)
€ 27,00
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 …
Op voorraad
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.
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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