Organisation and Activity of the Tax Investigation Services

general assembly on December 15, 2015

In its report to the Federal Parliament, the Court of Audit analyses the organisation and the activity of the tax investigation services. Since 2015, the new Investigation Centre (Nationaal Centrum Opsporingen/Centre national de recherches) coordinates all the tax investigation services. However, the centre copes with a staff shortage. The quality and the value of the investigation work have dramatically increased since the investigation tasks are being managed centrally through service level agreements. Yet, quality indicators for the investigation tasks and their final outcomes are still lacking. The tax revenues resulting from the investigations remain difficult to assess. The e-audits generate the highest tax revenues.