Consequences under penal law of tax regularizations. A legal-conceptual framework.

The different Belgian tax voluntary disclosure regimes since 2004 each show a large number of faults and uncertainties. Moreover, these faults and the rapid succession of a variety of both temporary and 'permanent' regimes show that a well-thought out approach to deal with tax evaders who want to come clean is, to date, still lacking in Belgian law. This research project aims to fill this gap by designing a legal-conceptual framework on the penal consequences of tax regularisations for persons who have evaded taxes in the past, their accomplices and legal successors. This objective will be reached by using an inductive-deductive method. The starting point will be the Belgian, German, Italian and Dutch voluntary disclosure regimes applicable since 2004 and the issues highlighted in case law and literature. The Belgian approach to deal with a) tax evaders; and b) other criminals who want to come clean will be studied as well. The identified issues will form the foundations of the legal-conceptual framework. The possible solutions for these issues will subsequently be analysed in light of the principle of legal certainty. Finally, the outcome of that evaluation will serve as a stepping stone for specific recommendations to ameliorate the Belgian approach.