Tax Fraud (General State Taxes Act) (AWR)
The offences qualifying as tax fraud are set forth in Sections 68 and 69 of the General State Taxes Act.
These services pertain to – intentional – failures to fulfil tax obligations (or to fulfil them on time), such as the obligation to provide information or to keep accounts and retain records. In addition, the – intentional – failure to file a tax return, or its late, incorrect or incomplete filing, has been penalised.
Key defences in the relevant proceedings are the justifiable view and the concurrence of tax proceedings and a criminal tax case (in which criminal-law prerogatives and powers apply).
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