Tax Fraud in Belgium. A Survey of Penal Tax Fraud Investigations
Publisher: MAKLU EDITORS - ANTWERP BELGIUM  - WWW.MAKLU.BE
Published: 2009
Place of publication: ANTWERP-BELGIUM
Language: eng
Format: Paperback
Number of pages: 124
Table of contents: title: Table of contents; title: Introduction 9; title: 1. Tax Fraud 11; title: 1.1. Legal Dispositions 11; title: 1.2. Legal Dispositions of ‘Tax Fraud’ 12; title: 1.2.1. Material Element 12; title: 1.2.1. Moral Element 12; title: 1.3. Tax Matter Falsehoods and Use of False Tax Documents 12; title: 1.4. The Most Important Actors during a Tax Fraud Investigation 13; title: 1.4.1. Federal Public Service Justice 13; title: 1.4.1.1. Public Prosecutor, specialising in Tax Matters 13; title: 1.4.1.2. Examining Magistrate 13; title: 1.4.1.3. Tax Official, posted at the Public Prosecutors; title: Office, specialising in Tax Fraud Matters 13; title: 1.4.1.4. Tax Official, attached to the C.S.F.O.E.F.C. 14; title: 1.4.2. Federal Public Service Finance 15; title: 1.4.2.1. Special Tax Inspection Administration 15; title: 1.4.2.2. Corporate and Income Tax Administration 15; title: 1.4.2.3. Tax Collection Administration 16; title: 1.4.3. The Taxpayer or his Delegate 16; title: 1.4.4. Trustees 17; title: 2. Start of the Investigation 18; title: 2.1. In General 18; title: 2.1.1. Complaint or Declaration 18; title: 2.1.2. The Official Report 20; title: 2.2. Confirmation of the Complaint 21; title: 3. Further Development of the Investigation 22; title: 3.1. Request for information by the Competent Tax Administration 22; title: 3.1.1. In General 22; title: 3.1.2. Request for Documents Available for the Administrative; title: Tax Dossier by different Tax Administrations of the; title: Federal Public Service Finance 25; title: 3.1.2.1. In General 25; title: 3.1.2.2. Use of Documents from the Tax; title: Administration Dossier 26; title: 3.1.2.3. Localization and Request of the Appropriate; title: Documents 29; title: 3.2. Request for Information to Identify an Individual or Company 36; title: 3.2.1. Information to Identify an Individual 36; title: 3.2.2. Information to Identify a Company 39; title: 3.3. Information from the Public Prosecutors Office 42; title: 3.3.1. In General 42; title: 3.3.2. Local Public Prosecutors Office 43; title: 3.3.3. The Public Prosecutors Office of another District 43; title: 3.4. Information about the Taxpayer’s Assets 44; title: 3.4.1. Casinos 44; title: 3.4.2. Cars 45; title: 3.4.3. National Bank of Belgium 45; title: 3.4.3.1. Centre for Individual Credits 45; title: 3.4.3.2. Centre for Enterprise Credit 46; title: 3.4.3.3. Centre for Commercial Papers 46; title: 3.4.4. Information Bailiffs 47; title: 3.4.5. Banks 47; title: 3.4.6. Stockbroker Firms 50; title: 3.4.7. Portfolio Management Companies 51; title: 3.4.8. Credit Card Companies 52; title: 3.4.9. Money Transfer / Money Remittance Companies 52; title: 3.4.10. Insurance Companies 53; title: 3.4.11. Federal Public National Social Security Office 54; title: 3.4.11.1. In General 54; title: 3.4.11.2. Debt Information 55; title: 3.4.11.3. Patient Creditor 55; title: 3.5. Interrogation of Witnesses 56; title: 3.5.1. Private Individuals 56; title: 3.5.2. Tax Officials from the Federal Public Service Finance 56; title: 3.6. House Search 58; title: 3.6.1. Introduction 58; title: 3.6.2. Authorised House Search 58; title: 3.6.3. House Search Ordered by the Examining Magistrate 60; title: 3.6.4. Seizure and Deposit at the Clerks Office of the Court 61; title: 3.6.4.1. Confiscation 62; title: 3.6.4.2. Seizure 64; title: 3.6.4.3. Deposit at the Clerks Office by the Court 71; title: 3.6.4.4. To Seize and to File a Document at the Clerks; title: Court Office 72; title: 3.6.4.5. House Search at Specific Individuals 72; title: 3.7. Interrogation of the Suspect 73; title: 3.7.1. During the Investigation 75; title: 3.7.2. At the End of the Investigation 75; title: 3.8. Synthesis 75; title: 4. Some Theoretical Notions 76; title: 4.1. Federal Public Service Finance 76; title: 4.1.1. In General 76; title: 4.1.2. Special Tax Inspection Administration 77; title: 4.1.3. Corporate and Income Tax Administration 77; title: 4.1.3.1. In General 77; title: 4.1.3.2. Direct Taxes 78; title: 4.1.3.3. V.A.T. 80; title: 4.1.4. The Tax Collection Administration 81; title: 4.1.4.1. Direct Taxes 81; title: 4.1.4.2. VAT 82; title: 4.1.5. Patrimonial Services 82; title: 4.1.5.1. In General 82; title: 4.1.5.2. Registration 83; title: 4.1.5.3. Cadastre 83; title: 4.1.5.4. Mortgage Registration Office 85; title: 4.1.5.5. Domains – Property Services 85; title: 4.1.6. Customs & Excise Administration 86; title: 4.1.7. Tax Affairs Administration 87; title: 4.1.8. The Treasury Administration 87; title: 4.1.8.1. In General 87; title: 4.1.8.2. National Office for Movable Values 87; title: 4.2. The Taxpayers Charter 89; title: 4.3. Indicial Settle Up of Income Tax 90; title: 4.4. Assessment Register 90; title: 4.5. Official Assessment 91; title: 4.6. Report of Change of Tax Registration 91; title: 4.7. Money Laundering 92; title: 4.8. Franchimont Law 92; title: 4.8.1. In General 92; title: 4.8.2. Secrecy of the Investigation and Exceptions 93; title: 4.8.3. The Rights of Individuals in the Preparatory Stage of the; title: Criminal Case 93; title: 4.8.3.1. The Rights of Surviving Relatives in the case; title: of an Autopsy 93; title: 4.8.3.2. The Rights of the Victim and the Prejudiced; title: Individual 94; title: 4.8.3.3. The Rights of the Interrogated Individual 94; title: 4.8.4. Mini-Criminal Investigation 94; title: 4.8.5. The Right of Perusal of the Criminal Investigation Dossier 94; title: 4.8.6. The Right to Demand Supplementary Acts of Investigation 95; title: 4.9. Preliminary Judicial Investigation 95; title: 4.10. Criminal Investigation 96; title: 4.11. Central Office for Seizure and Confiscation (COSC) 96; title: 5. Future developments 98; title: 5.1. In General 98; title: 5.2. Increasing Co-operation between the Tax Fraud Authorities; title: and the Justice Department 98; title: The Replacement of Existing Cumulative Sanction System; title: by an Alternative and Uniform Sanction System 98; title: 5.4. The Foundation of a Tax Fraud Auditorate 99; title: 5.5. The Expansion of the Competency of the Special Tax Inspection 99; title: 5.6. The Foundation of a Consultation Platform concerning the; title: Fight against Tax Fraud 100; title: 6. Practical Addresses 101; title: 6.1. Federal Public Service Finance 101; title: 6.1.1. In General 101; title: 6.1.2. The Special Tax Administration 101; title: 6.1.2.1. In General 101; title: 6.1.2.2. Local Offices 101; title: 6.1.3. The Corporate and Income Tax Administration 101; title: 6.1.3.1. In General 101; title: 6.1.3.2. Direct Taxes 101; title: 6.1.3.3. VAT 101; title: 6.1.4. The Tax Collection Administration 102; title: 6.1.4.1. In General 102; title: 6.1.4.2. Direct Taxes 102; title: 6.1.4.3. VAT 102; title: 6.1.5. The Administration of the Patrimonial Services 102; title: 6.1.5.1. In General 102; title: 6.1.5.2. Registration 102; title: 6.1.5.3. Cadastre 103; title: 6.1.6. The Customs & Excise Administration 103; title: 6.1.6.1. In General 103; title: 6.1.6.2. Local Offices 103; title: 6.1.7. The Treasury Administration 103; title: 6.1.7.1. In General 103; title: 6.1.7.2. National Office for Movable Currencies 104; title: 6.1.8. International Co-operation 104; title: 6.1.8.1. Income and Corporate Tax 104; title: 6.1.8.2. VAT 104; title: 6.1.9. Brochure Request from the Federal Public Service Finance 104; title: 6.2. Central Office for Seizure and Confiscation – COSC 104; title: 6.3. Crossroads Bank for Enterprises 105; title: Bibliography – Weblinks 106; title: Thesaurus English-Dutch-French 108; title: About the author 123