In fraud crimes, the penalty (requirement) very much depends on the financial damage. The longer the prosecution waits to act, the more damage will be done. Subsequently, this results in a higher pu....
Combating VAT fraud, VAT avoidance and closing the VAT gap[1] is an important ongoing theme of the EU and its member states. Due to the ever-increasing globalization and digitalization of the ec....
It is all over the media: dividend stripping, the biggest tax fraud of all time by white-collar criminals, according to the prosecution. However, preventing dividend tax from becoming a cost is not ....
This week the news services are falling over themselves regarding the information that they want to publicise about the Panama Papers. The reporting initially covered the working method employed by ....
After publicity about the ‘group request’ of the Netherlands to the Swiss tax authorities, several UBS-account holders opened up about their nondisclosed assets. The question is whether or not they ....
You often hear that entrepreneurs are better off not taking legal action against their taxes. This because they have a vested interest in good relations with the Tax Authority and also because takin....
‘Knew or should have known’ is the magical formula by which the Dutch Tax Authorities are trying to tackle VAT fraud. For the zero rate (on deliveries within the EU) or the right to deduct input tax....
Sooner or later all entrepreneurs are confronted with an inspection by the Tax Authority. This inspection may not only focus on the entrepreneur’s liability to pay tax, but also that of a third part....
Since the income from the proceeds of crime are taxed in the year in which it is earned and the deduction of a many years later irrevocable confiscation order is only deductible at the time of payme....
