Fiches Belges

. 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.

- European Investigation Order in criminal matters (Directive 2014/41/EU of 3 April 2014); - EU Convention on Mutual Assistance in criminal matters between the member states of the European Union (29 May 2000); - European Convention on Mutual Assistance in criminal matters (Strasbourg, 1959).

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). Regarding the execution: The measure requested will always be carried out according to Dutch national law 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.

- 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.

- 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).

Special requirements depend on the relevant crime, the maximum penalty applicable for the crime and the measurement asked for.