Fiches Belges
Measure Implementation
Measure possibility

Legal Framework
Applicable Framework

Competent authority
Request/decision
Execute/recognise measure

Accepted Languages
Languages

Execution Deadline
Deadlines

Legal info
Special requirements
Other information

Fiches Belges: Olanda

Alte posibilităţi de a obţine informaţii privind taxe sau conturi bancare (403)

1. MEASURE IMPLEMENTATION

Olanda

Is this measure possible in your Member State under International Judicial Cooperation?

Yes. In a criminal fiscal inquiry, the seizure of company records of the suspect or the person accused is possible. It is possible to require documents that are in view, for instance, files stored in open file cases, as far as these are connected with the criminal offence under investigation by officers of the Fiscal intelligence and Investigation Department (FIOD). It is also possible to search premises for tax offences only. The measures can also be applied to third parties. For obtaining information from bank accounts see 402.

2. LEGAL FRAMEWORK

Olanda

International legal framework applicable for this measure in your Member State

- European Investigation Order in criminal matters (Directive 2014/41/EU of 3 April 2014); - European Convention on mutual legal assistance (Strasbourg, 20 April 1959) - Convention of 29 May 2000 on Mutual Assistance in Criminal Matters between the Member States of the European Union.

3. COMPETENT AUTHORITY TO:

Olanda

* receive the request/decision for judicial cooperation

Regarding tax offences the Minister of Security and Justice must grant an authorization to the public prosecution service before the request can be executed. The request can also be sent to the National Legal Assistance Centre (LIRC).

* execute/recognise the measure (if other than the receiving authority)

The measure can be executed in conformity with the procedure applicable in the requesting state on expressed request of the requesting authority. The measure can be taken only for tax offences for which remand in custody can be demanded. Officers of the Fiscal Intelligence and Investigation Department (FIOD) are the executing authorities.

4. ACCEPTED LANGUAGES

Olanda

Accepted languages for the request/decision

- Concerning the European Investigation Order in criminal matters in Dutch or English. - Concerning the EU Convention on Mutual Assistance in criminal matters between the member states of the European Union (29 May 2000) and the European Convention on Mutual Assistance in criminal matters (Strasbourg, 1959) one of the official languages of the Council of Europe, English or German or preferably a translation in the Dutch language.

5. EXECUTION DEADLINE

Olanda

Deadlines for the execution of the request/decision (where applicable)

- Yes, when concerning the European Investigation Order in criminal matters (Directive 2014/41/EU of 3 April 2014) according to the Directive; - Not applicable, when concerning EU Convention on Mutual Assistance in criminal matters between the member states of the European Union (29 May 2000) and the European Convention on Mutual Assistance in criminal matters (Strasbourg, 1959).

6. CONCISE LEGAL PRACTICAL INFORMATION

Olanda

a. Special requirements

Depends on the relevant crime, the maximum penalty for the crime and the measurement asked for.

b. Other useful information

Upon the expressed request of the requesting authority foreign agents may attend the execution of the measure in the Netherlands. In principle this will be allowed but the decision is up to the competent judicial authority.

Last reviewed on 2 martie 2018 by Tools Correspondent

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