- Provide insight into the tax law, criminal law and penal law;
- Provide an analysis of issues arising by the concurrence (or confrontation) of these legal areas;
- Provide insight into the preconditions set by international law/ treaties on possible solutions to issues;
- Give an informed opinion on solutions in a legal context by combining the different legal areas;
- Put in writing one's own research in a lucid and sound fashion and report about the findings;
- Debate on the results of one's own research and that of fellow students.
In this course, attention will be paid to the developments in the field of fiscal criminal law in the past 10 years. The main supervisory and sanctioning rules of the Dutch 'general national taxation act' (AWR) will be discussed, as well as the related doctrines from criminal and tax law. Next to discussing (procedural) fiscal criminal law, the differences and similarities between fiscal criminal law, fiscal penal law and communitarian criminal law will be covered as well. More specific, the doctrines of una via-regulation, voluntary improvement (vrijwillige verbetering), perpetration and participation (daderschap en deelneming), intention and guilt in a fiscal context will be dealt with. The effects of article 6 ECHR will be discussed, especially with regard to fiscal criminal and penal law. These topics will be covered in the six introductory classes. When the students' presentations are discussed the topics will be further focused on.|
This course will no longer be lectured.