Abstract
Commentary on the new legislation in Belgium that allows certain officials of the tax administration to cooperate in multidisciplinary criminal investigation teams. This was not possible in the past, except on the basis of secondment. Powers of these officers of the judicial police and their functioning in such a MOTEM are discussed in theory and in practice.
| Translated title of the contribution | MOTEM (multidisciplinary criminal investigation team) |
|---|---|
| Original language | Dutch |
| Title of host publication | Fiscaal praktijkboek directe belastingen 2023-2024 |
| Subtitle of host publication | fiscale nieuwigheden praktisch bekeken |
| Editors | De Cnijf Herman, Maes Luc |
| Publisher | Wolters Kluwer |
| Pages | 347-381 |
| Number of pages | 35 |
| ISBN (Print) | 94-030-3202-2 |
| Publication status | Published - 1 Jan 2024 |
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