Afstudeeronderzoek afstemming Belastingdienst - Openbaar Ministerie

7/24/2019 Afstudeeronderzoek afstemming Belastingdienst - Openbaar Ministerie

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F% M)3 $+ ()%& 6%, -./%5%%* %%* /&((, )((&+,-*0%& )-* 6%, +*%. 0%.%* )-* $*7(&5-,$%1 #$= A%%, *$%,

of dat bij alle OvJs zo is. #$= B-* Q$96 )((&+,%llen dat er nogal wat OvJs zijn die dingen intern houden.

M*0-*B+ 6%, ((&0%%. )-* #(7 25+,%&0-5 )-* _K 5%$ "KC_ Q$%, 0% M)3 *(/ %%* &(. )((& 6%, ()%&.%/

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Q% --* %.B--& 6%''%*1 F-, +,--, 6%.%5--. .(+ )-* 0% &$96,.$=*%* %* '%+.G$,%*1 M; 6%, 5(5%*, 0-, =%

$*Q$96, 6%', $* %.B--&+ 5(/%.$=B6%0%* %* =% Q$%, 0-, =% 0--& A$*+, $* BG*, 6%''%*4 /--, 6%, /&(%$%*1 F$,

$+ %96, *$%, $* %%* &$96,.$=* )-+, ,% +,%..%*1 F-, $+ %%* BA%+,$% )-* 0(%*1

=8? !.0 ((0 :.4(4-*%Y 0..# ((0 6#.1(09+H4-

M; CZ -;&$. "KCL 6%%7, 6%, [(..%/% ,(%+,%55$*/ /%/%)%* )((& 6%, )%&&$96,%* )-* %%* 9-+%+,G0\1 H%*

#((7(77$9$%& )-* 6%, ?G*9,$(*%%. W-&B%, A$.0% 0--&*- *-0%&% ()%&A%/$*/%* $*Q-B% 0% ,(%+,%55$*/1


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f$, %%* %%&+,% /%+;&%B 5%, %%* M)3 )-* 6%, ?G*9,$(*%%. W-&B%, (; C" =G*$ "KCL $+ /%'.%B%* 0-,

)(./%*+ 6%5 0% 7(&5%.% -7+,%55$*/ 9(*7(&5 0% 2-*A$=Q$*/%* 5$++96$%* *$%, -.,$=0 ;.--,+)$*0,4 5--&

0-, %& (; 5%%& +,&-,%/$+96 %* (;%&-,$(*%%. *$)%-G A%. 0%/%.$=B +;&-B% $+ )-* )%%. +-5%*A%&B$*/1

O(./%*+ 0% M)3 A(&0, %& A%. 0%/%.$=B )%%. /%A%&B, 5%, -&,1 LL 2`8 )%&Q(%B%* :((B )((&-7

-7/%+,%50>4 Q%B%& $* /&(,%&% Q-B%* A(&0, )%%. $*7(&5-,$% /%0%%.0 (5 ,(, %%* -7+,%55$*/ ,% B(5%*1

O(./%*+ 0% M)3 Q(G %%* 9-+%+,G0\ -..%%* *$%, %%* /(%0 '%%.0 /%)%*4 5--& A-&%* $*,%&)$%A+ ((B

*(0$/1 f$, 0% $*,%&)$%A+ $+ %96,%& /%'.%B%* 0-, (; +,&-,%/$+96 %* (;%&-,$(*%%. *$)%-G /%%* +;&-B% $+

)-* %%* +,&G9,G&%.% +-5%*A%&B$*/P-7+,%55$*/ $* %%* '&%0%& B-0%& 0-* -..%%* (*,*%5$*/%*4

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+,&G9,G&%.% +-5%*A%&B$*/P-7+,%55$*/1

M5 -*,A((&0 ,% BG**%* /%)%* (; 0% ,A%%0% %* 0%&0% (*0%&Q(%B+)&--/ A$.0% 0% (*0%&Q(%B%& %%*

9-+%+,G0\ )%&&$96,%* '$= 6%, ^W1 S* 6%, W-&B%, 205$*$+,&-,$% J\+,%%5 :[MNW2J> )-* 6%, ^W $+ 0%

+-5%*A%&B$*/P-7+,%55$*/ 5%, 0% I%.-+,$*/0$%*+, *$%, )%&A%&B,1 O%&+,&%B,% %* (*,)-*/%* /%/%)%*+

--* %* )-* 0% I%.-+,$*/0$%*+, Q$=* *$%, /%-05$*$+,&%%&0 0((& 0% ;&$)-9\9(b&0$*-,(& )-* 6%, ^W ()%&

0% =-&%* "KC_


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H%* M)3 0$% '%,&(BB%* A-+ '$= Q%)%* (*,*%5$*/%* /-7 --* 0-, 0% (*,*%5$*/%* A-&%* /%0--* 0((&

%%* M)3 )-* 6%, ?G*9,$(*%%. W-&B%,1 F% M)3 )-* 6%, ?G*9,$(*%%. W-&B%, 6%%7, --*/%/%)%* 0-, Q%

/%0G&%*0% 6%, (;+;(&$*/+(*0%&Q(%B /%%* %*B%.% '%,&(BB%*6%$0 6%%7, /%6-01 X-0-, 0% Q--B ,(, )%%.

)&$=+;&-B%* %* %*B%.% )%&((&0%.$*/%* A-+ /%B(5%* 6%%7, 0% M)3 0% (*,*%5$*/%*4 $* 0% +,-*0 Q(-.+

6%, %& ,(%* )((& +,(*0 (; Q$,,$*/ /%'&-96,1 M; )%%. )&-/%* B(* 0% M)3 /%%* -*,A((&0 /%)%*1 F% M)3

/%%7, )%&0%& --* 0-, 0% )%&0-96,%* /%%* X%0%&.-*0+ $*/%Q%,%*%* A-&%* :(; %%* %*B%.$*/ *-@ ,(,-.%

)&$=+;&--B> %* 0G+ /%%* '%.-+,$*/;.$96, 6-00%*1 F% 9&$5$*%.%* Q(G0%* %96,%& (; '-+$+ )-* -&,1 "1C4

,A%%0% .$04 `%, SI "KKC 'G$,%*.-*0+'%.-+,$*/;.$96,$/% BG**%* Q$=*4 0--&$* $+ (;/%*(5%* 0-, %%* *$%,

$* X%0%&.-*0 A(*%*0% 0$% A%. %%* X%0%&.-*0+ $*B(5%* /%*$%, $* X%0%&.-*0 '%.-+,$*/;.$96,$/% $+1

O&$=+;&--B 6(%7, ,%)%*+ /%%* %77%9, ,% 6%''%* (; 6%, 7$+9-.% ,&-=%9,1 F% Q%)%* (*,*%5$*/+Q-B%*

hadden een geschat WVV van totaal 14.976.092,< )(./%*+ [MNW2J1 F% M)3 0$% )%&-*,A((&0%.$=B

A-+ )((& 0% (*,*%5$*/%* B(* *$%, --*/%)%* (7 %& +-5%*A%&B$*/P-7+,%55$*/ $+ /%A%%+, 5%, 0%

I%.-+,$*/0$%*+, $* 0% (*,*%5$*/+Q-B%*1

H%* M)3 0$% '%,&(BB%* A-+ '$= ,A%% (*,*%5$*/%* /-7 --* 0-, %& '$= YY* (*,*%5$*/ *-/%*(%/ Q%B%&

+-5%*A%&B$*/P-7+,%55$*/ 6%%7, ;.--,+/%)(*0%* %* '$= YY* (*,*%5$*/ '%+,(*0 %& ,A$=7%.1 #%,

5(/%.$=B% ()%&.%/ $*Q-B% 0% +-5%*A%&B$*/P-7+,%55$*/ $+ *$%, )-+,/%.%/0 0((& 0% M)34 5(/%.$=B A%.

0((& 0% ;(.$,$%1 O(./%*+ 0% M)3 6%%7, 0% 5%%+, %77%9,$%)% 5--,&%/%. $*).(%0 (; 0% ()%&A%/$*/ $* 0%

B%GQ% ,G++%* 6%, 7$+9-.% ,&-=%9,4 6%, +,&-7&%96,%.$=B% ,&-=%9, 0-* A%. %%* 9(5'$*-,$% )-* '%$0%1 H&

A-&%* A%. /%/%)%*+ /%0%%.0 5%, 0% I%.-+,$*/0$%*+,1 M7 %& -&,1 LL 2`8 )%&Q(%B%* Q$=* /%0--* 0G&70%

0% M)3 *$%, 5%%& ,% Q%//%* %* B(* *$%, A(&0%* ,%&G//%Q(96,1 F% )%&+,&%BB$*/ )-* $*7(&5-,$% --* 0%

I%.-+,$*/0$%*+, (; '-+$+ )-* -&,1 LL 2`8 $+ *$%, )-+,/%.%/01 N(/%.$=B Q(G 0$, )$- 0% ;(.$,$% ,%

-96,%&6-.%* Q$=*1 F% ,A%% (*,*%5$*/+Q-B%* 6-00%* %en geschat WVV van 5.731.128,1Z )(./%*+

[MNW2J1

H%* M)3 0$% '%,&(BB%* A-+ '$= YY* (*,*%5$*/ /-7 --* 0-, 6$= +,%&B 6%, )%&5(%0%* 6-0 0-, %& /%%*

9(*,-9, A-+ /%A%%+, 5%, 0% I%.-+,$*/0$%*+,1 F% M)3 B(* 6%, Q$96 *$%, 6%&$**%&%*1 F% )&-/%*.$=+,

6%%7, 0% M)3 )%&0%& *$%, $*/%)G.01 #%, /$*/ (m een ontneming met een geschat WVV van 2.000,4

'%+,--, )(./%*+ 0% M)3 0% B-*+ 0-, 6--& %%* *-6%77$*/ (;/%.%/0 A(&0,1 F$, /%%7, %%* (*&%96,)--&0$/

/%)(%.1 #%, /%+96-, `OO )-* 0% 0&$% (*,*%5$*/+Q-B%* A-s 126.362,< )(./%*+ [MNW2J1

H%* M)3 0$% '%,&(BB%* A-+ '$= -96, (*,*%5$*/%* /-7 --* 0-, Q% *(/ *(($, )-* 6%, I%+.G$, J-5%*.((;

had gehoord. Collegas hadden er echter ook nooit van gehoord. De ontneming is overgedragen aan

6%, ?G*9,$(*%%. W-&B%,1 O(./%*+ 0% M)3 A-+ %& 5%, '%,&%BB$*/ ,(, '%;--.0% )%&0-96,%* 9(*,-9, 5%,

0% I%.-+,$*/0$%*+, /%A%%+,4 5--& 6%, A-+ *$%, Q( 0-, 0% M)3 -7+;&-B%* 6%%7, /%5--B, (7 0% Q-B%*

5$00%.+ 6%, +,&-7&%96,%.$=B% (7 7$+9-.% ,&-=%9, Q(G0%* A(&0%* -7/%0--*1 F% M)3 /%%7, --* 0-, 6%,

+,&-7&%96,%.$=B (*0%&Q(%B %* 0% (*,*%5$*/ %%* B.-++$%B +,&-7&%96,%.$=B (*0%&Q(%B $+ /%A%%+,1 F% M)3

6%%7, 0% )&-/%*.$=+, )%&0%& *$%, $*/%)G.01 F% -96, (*,*%5$*/%* 6-00%* %%* /%Q-5%*.$=B /%+96-, `OO

van 4.579.810,79, )(./%*+ [MNW2J1


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H%* M)3 0$% '%,&(BB%* A-+ '$= Q%+ (*,*%5$*/%* 5(%+, 0% -*,A((&0%* (; 0% )&-/%*.$=+, +96G.0$/

'.$=)%*1 F% M)3 /-7 --* 0-, 6$= -&,1 LL 2`8


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H%* M)3 0$% '%,&(BB%* A-+ '$= )$%& (*,*%5$*/%* /-7 --* 0-, 6%, ?G*9,$(*%%. W-&B%, $* *-GA 9(*,-9,

+,--, 5%, 0% ?SMF $* 0&$% (*,*%5$*/%*1 S* 0% +,&-7Q--B $+ -. $* %%* )&(%/ +,-0$G5 ()%&.%/ /%A%%+,

5%, 0% I%.-+,$*/0$%*+, %* $+ 5%, 6%* +-5%*/%A%&B,1 2-* 0% M)3 $+ 0((& 0% I%.-+,$*/0$%*+, 5$00%.+

-&,1 LL 2`8 )%&Q(96, /%/%)%*+ ,% )%&+,&%BB%*1 F% M)3 ,%B%*0% 6%, 0((& 0% I%.-+,$*/0$%*+,

,(%/%+,GG&0% 7(&5G.$%&1 F% +-5%*A%&B$*/ $+ )-+,/%.%/01 H& Q$=* /%/%)%*+ )%&+,&%B, --* 0%

I%.-+,$*/0$%*+,1 #%, +,&-7&%96,%.$=B% ,&-=%9, $+ 0((&/%/--*1 `-, 0% I%.-+,$*/0$%*+, Q%.7 6%%7,

(*0%&*(5%* $+ 0% M)3 *$%, '%B%*01 N$00%.+ 0% +-5%*A%&B$*/ 5%, 0% I%.-+,$*/0$%*+, A$.0% 0% M)3

6%, `OO Q%B%& +,%..%*1 O-* YY* (*,*%5$*/ A$+, 0% M)3 *$%, (7 %& +-5%*A%&B$*/P-7+,%55$*/ 6-0

;.--,+/%)(*0%* 5%, 0% I%.-+,$*/0$%*+,1 F-, (*0%&Q(%B 0%%0 %%* -*0%&% M)31 F% M)3 6%%7,

--*/%/%)%* 0-, Q% %& +.%96,+ 5%% *--& Q$,,$*/ 5-/1 Het geschat WVV betrof 3.268.120,45 in 0% )$%&

(*,*%5$*/%* )(./%*+ [MNW2J1

H%* M)3 0$% '%,&(BB%* A-+ '$= ,A%% (*,*%5$*/%* /-7 --* 0-, Q% $* %%* )&(%/ +,-0$G5 +-5%*A%&B$*/

6%%7, /%Q(96, 5%, 0% I%.-+,$*/0$%*+,1 M; '-+$+ )-* -&,1 LL 2`8 Q$=* %& /%/%)%*+ /%0%%.0 5%, 0%

I%.-+,$*/0$%*+,1 F$, $+ ((B )-+,/%.%/0 0((& 0% M)31 F% M)3 6%%7, 0% )&-/%*.$=+, *$%, )%&0%& $*/%)G.01

Het geschat WVV betrof 169.936,41 in de twee ontnemingen.

Veel OvJs konden niet)(..%0$/ -*,A((&0 /%)%* (; 0% )&-/%*.$=+,1 J(55$/%* )%&A$=Q%* 0((& *--& 0%

/%*%&$%B% ,%-5+ )-* 0% F^8 Q%.71 N%, %%* %*B%.% G$,Q(*0%&$*/ 6%%7, 0% M)3 $%,+ )-+,/%.%/0 5%,

'%,&%BB$*/ ,(, 0% +-5%*A%&B$*/P-7+,%55$*/ %* 0% $*7(&5-,$%9(b&0$*-,$% 5%, 0% I%.-+,$*/0$%*+,1

J(55$/% OvJs weten niet of er samenwerking/afstemming heeft plaatsgevonden met de

I%.-+,$*/0$%*+,1 H& A-+ ((B %%* M)3 0$% 6%, I%+.G$, J-5%*.((; *$%, B%*0%1 I$= %.B `OO Q(G %%* ,$;

/%/%)%* 5(%,%* A(&0%* --* 0% I%.-+,$*/0$%*+,1 O(./%*+ 6%, I%+.G$, J-5%

Afstudeeronderzoek afstemming Belastingdienst - Openbaar Ministerie

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Transcript of Afstudeeronderzoek afstemming Belastingdienst - Openbaar Ministerie