The existing Belgian administrative and criminal legal landscape against VAT tax fraud

Bart Peeters

Abstract


This text has been developed based on a general questionnaire to compare domestic approaches of a tax administration to combat tax fraud with regard to VAT. It elucidates on the Belgian practices and sheds a light on the competences of the tax administration in an investigative phase, as well as how the tax administration is able to sanction detected violations of VAT legislation. In this context it also makes some comparisons with the domestic tax legislation with regard to income taxes, as well as on the criminial prosecution of tax fraud. The goal of the article however remains only to enlighten the tax administration's competences and not to provide a full analysis of criminal law aspects in this context.

Keywords


VAT; tax fraud; tax procedure

References


Algemene Beleidsnota, Parl. St. Kamer DOC 54, nr. 2111/013

J VAN DIJCK, “Kopiename : toestemming werknemer, zonder medeweten bestuurder ?”, Fiscoloog 2017, nr. 1507, 1-3

A. BOUWEN, “Omtrent de onderzoeksbevoegdheden van AOIF en BBI, in het algemeen en hun bevoegdheid om kopieën te maken – zonder toelating – van gegeven van een computersysteem, in het bijzonder” TFR 2012, 214 e.v.

S. DE RAEDT, “Repliek: de limieten van de controle van computerbestanden”, TFR 2012, 222-230.

F. DESTERBECK, “[Toegang tot privélokalen] Machtiging door politierechter voor huisvisitatie door fiscus slechts in beperkte mate betwistbaar”, Fisc. Act. 2017, afl. 11, 4-6.

M. MAUS, De fiscale controle, Brugge, die Keure 2005

S. DE RAEDT, De draagwijdte van het recht op privéleven bij de informatie-inzameling door de fiscale administratie, Gent, Larcier 2017, 804 p.

C. VANDERKERKEN, Fiscale Strafvervolging en Rechtsbescherming : wapengelijkheid, zwijgrecht en bewijslastverdeling, Gent, Larcier 2006, 539 p

Parliamentary question nr. 119 (Gilkinet) of 20 January 2015, Vr. en Antw. Kamer 2014-2015, nr. 016, 204-209, www.dekamer.be

H. VANDEBERGH, BTW-Handboek Editie 2019, Gent, Intersentia 2020




DOI: 10.6092/issn.2036-3583/10754

Refbacks

  • There are currently no refbacks.


Copyright (c) 2019 Seast

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.