If we find mistakes that bring us to suspect fraud and that a criminal act may have taken place, we make sure that the case will be processed according to a special procedure to ensure the legal rights of the taxpayer. 

When we have made a decision in a case, and the appeal deadline has expired, our tax inspectors assess whether the case should be submitted for assessment of criminal liability with one of our departments for criminal matters. These department are seperated from the compliance checks and the individual tax inspector is not involved in the assessment of criminal liability. 

If we assess that that a criminal offence has taken place, it may result in a fine of up to 1 to 3 times the outstanding amount. If it is a more serious tax crime, the courts will have to hear the case and it may lead to imprisonment.