Tax fraud in Belgium. A Survey of penal tax fraud investigations

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.

Mostly, the Penal Tax Fraud Investigation will be set up after a report from the Competent Tax Administration, although the police can 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 by the diverse interrogations, by the responsible tax officials, the suspects, the accomplices and the witnesses, and by the various obtained information and the analysis of the data gathered. Likewise, the diversity of taxes (Income tax, VAT, registration and inheritance taxes, customs & excise taxes, and so forth), and the variety of tax offenses 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 file may be composed, and what essentials the penal file 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.

The following books are no longer available, yet part of Geert Delrue’s pedigree:

• Valsheid in geschriften – Maklu – 2007
• Misdrijven ivm de staat van faillissement – Maklu – 2006
• Het bedrieglijk onvermogen – Maklu – 2006
• Het wegmaken van nalatenschappen – Maklu – 2006
• Fiscale fraude – Maklu – 2007
• Vademecum financieel onderzoek – Maklu – 2003
• Witwassen (1e ed.) – Maklu – 2010
• Witwassen en financiering van terrorisme (2e ed.) – Maklu – 2014
• L’escroquerie et l’abus de confiance – Maklu – 2006
• Délits en rapport avec l’état de faillite – Maklu – 2006
• L’insolvabilité frauduleuse – Maklu – 2006
• Le détournement de succession – Maklu – 2006
• Fraude fiscale – Maklu – 2007
• Faux en écritures – Maklu – 2007
• Vade-mecum enquête en matière financière et économique – Maklu – 2006
• Le blanchiment de capitaux et le financement du terrorisme – Maklu – 2012
• Le blanchiment de capitaux et le financement du terrorisme – 2014