In Belgium exists the need for a criminal investigation oriented to identify the objects which can be subject of an eventual confiscation. The biggest problem is the estimation of the profits of crime when, as usually will be the case, we can not find them any longer in the patrimony of the convicted person. The legislator gave the advice to the judges to appoint an expert. But on the contrary we see in reality that the judge himself estimates the value of the monetary compensatory amount, ex eaquo et bono. The judge often relies upon inomplete information concerning the profits of the crime. Due to this remark we can conclude that not only it increases the discretionary power of the judge but also the arbitrariness. In a new Act the officials of the tax administration were given the authority of officer of the judicial police, assistant officer of Public prosecutor. We aim hereby at a better co-operation between the tax collector and the judicial system in their fight against financial, economic and tax delinquency.
Effective start/end date1/01/9831/12/03

    Flemish discipline codes

  • Law and legal studies

    Research areas

  • criminal procedure, criminal law

ID: 2809073