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How does a FIOD-investigation proceed?
FIOD: Urgent help needed ? Call +31631969502.
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In the FIOD investigations in which Heron Legal is involved, the focus is on criminal offenses of a fiscal or financial nature. Examples include money laundering, forgery, or intentionally filing an incorrect tax return. Commonly, this is also referred to as "fraud" or "tax fraud."
Below, you will find a general outline on how such a FIOD case typically unfolds.
Phase 1: FIOD works under the radar
Before the FIOD contacts someone, they may have already been conducting "under the radar" investigations for months. They may have obtained information from third parties and analyzed it extensively, calmly, and carefully. Based on this information, often in consultation with the public prosecutor, a further action plan is developed. A component of this plan might be to approach one or more individuals.
Phase 2: FIOD contacts the subject
Then comes a phase where someone is surprised by contact with the FIOD. The FIOD can contact someone with two objectives: 1) the FIOD wants documents, or 2) the FIOD wants a statement.
There are situations where the FIOD is not in a hurry and takes a flexible approach. In such cases, it is possible to make arrangements by mutual agreement about when to deliver documents and/or when an interrogation will take place.
Another possibility is that the FIOD makes contact on a so-called "action day." This involves a coordinated effort, where the FIOD conducts searches/raids in multiple locations and may also start interrogating individuals.
In this phase, it is crucial to establish in what capacity someone is being approached. It is advisable to consult an attorney-at-law at this stage. They can provide information about rights and obligations, allowing the involved party to make an informed decision about their procedural attitude.
Phase 3: Further investigation
Once the FIOD has gathered information, a phase follows in which this information is analyzed. This phase can take months, and Debbie Liem has seen cases where it has taken years. Particularly when other countries are asked to gather information, a lot of time can pass.
A suspect can choose to wait until the FIOD has completed its investigation, the entire case is handed over to the public prosecutor, the prosecutor has studied the case, and a decision on prosecution has been made.
However, it is often more beneficial for the client to proactively use this phase. For instance, it may be worthwhile to thoroughly analyze the case on a fiscal or financial basis. Subsequently, contact can be made with the public prosecutor to discuss findings and attempt to avoid a public hearing. In the worst case—if the prosecutor cannot be persuaded to consider an alternative resolution—the case has already been partially prepared for trial.
Phase 4: Public prosecutor
It is up to the public prosecutor to decide how to resolve the case. The prosecutor can follow up on the case with a: 1) dismissal, 2) transaction (settlement), 3) penal order, or 4) summons. If a summons is issued, a public hearing in a Dutch court will follow.
For further inquiries, you can contact Debbie Liem (debbie.liem@heronlegal.com or +316-31969502). She helps international clients in (tax) fraud cases in the Netherlands.
