If the Dutch Tax Authorities or another regulatory authority suspects a criminal act or criminal acts then an initially administrative dispute may result in a criminal case. This suspicion may of course also exist from the start on the basis of which the Public Prosecution Service can institute a criminal case. In criminal cases other rights and obligations play a role than in administrative proceedings. It is of utmost importance to properly keep an eye on this change of atmosphere and this distinction.
In the criminal area our firm is specialised in criminal tax cases that, apart from tax fraud, are quite often about offences like forgery of documents, criminal organisations, and money laundering (‘white-collar’ criminal cases) and criminal cases that are about offences like corruption and bribery. We are not only experienced in defending our clients with great vigour should it come to a hearing, we also have extensive experience in avoiding a hearing by reaching agreement with the Public Prosecution Service about a (extrajudicial) settlement modality. We assist clients during the preliminary phase when the FIOD or another authority conducts an investigation and the initial questioning (both suspect and witness questioning), information (both national and international) is claimed, and when raids take place. It may also be appropriate to prior to that be prepared for potential FIOD actions, e.g. through questioning training. The lawyers of our firm have ample experience in each phase of a criminal case.