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