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

This text has been developed based on a general questionnaire to compare domestic approachesof a tax administration to combat tax fraud with regard to VAT. It elucidates on the Belgianpracticesandshedsalightonthecompetencesofthetaxadministrationinaninvestigativephase,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 toincome taxes, as well as on the criminial prosecution of tax fraud. The goal of the article howeverremains only to enlighten the tax adminis... Mehr ...