OrbitaxUpper House adopts bill on introduction of "una via" principle in tax matters and increase of fiscal penalties
|Approved Changes| Belgium
On 22 June 2012, the Upper House adopted an initiative bill issued by Members of Parliament on the introduction of the "una via" principle in tax matters and the increase of the criminal tax penalties in case of tax fraud. Details of the bill are summarized below.
"Una via" principle
The "una via" principle provides that both an administrative and a criminal sanction ca…
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