On Tuesday 30 March 2021, Mr Stijn De Meulenaer will give a webinar via Lexalert on the theme “tax fraud, a criminal risk”.
You can register via the website of the organiser.
Opportunities and bottlenecks in the course of a (tax) criminal file.
This practical seminar analyses the course of a (tax) criminal file. Based on concrete points of attention, Stijn De Meulenaer will analyse the following topics:
– Start of the file: how does this begin?
– Course of the investigation, with attention to the police interview and access to the file and investigative measures
– Discussion of the possibility of a criminal settlement and plea bargaining
– Discussion of the possibilities in criminal defence (with a focus on money laundering).
Concrete elaboration of tax criminal law and tax criminal procedure
Tax criminal law
– The criminal risk explained
– Tax criminal law in practice, with specific attention to
— Some tax offences, with case studies
— Money laundering offences, with case studies
Tax criminal procedure
– The tax criminal investigation
— Preliminary investigation vs judicial investigation
— The role of the tax authorities during the investigation (una via)
— The police interview: discussion of different possibilities
— The possibilities for intervention for the suspect
— access to the file
— additional investigation
— Termination of the criminal investigation
– The criminal settlement
– The prior acknowledgement of guilt
– The trial court
— The criminal prosecution – Punishment with special attention to confiscation
— The civil claim – The tax authorities as a civil party
Register via Lexalert.