Special Tax Inspectorate (STI)

Tasks

The Special Tax Inspectorate's mission is to fight against serious and organized tax evasion.  For this reason the Special Tax Inspectorate is authorized to check the tax situation of any person liable to tax as regards any tax and duty, whose assessment, control or recovery are ensured by the State. In accordance with its "key mission" the Special Tax Inspectorate is mainly in charge of examining the fraud cases in connection with the organized economic and financial crime and especially the cases concerning :

  • offences in connection with serious and organized tax evasion, which uses complicated mechanisms or international processes (e.g. when it concerns "carousel fraud schemes")
  • financial swindling;
  • fraudulent use of corporate property;
  • fraudulent organization of insolvency.

The Special Tax Inspectorate mainly carries out missions as regards the control and the taxation, but also intervenes at all levels of the litigation procedure. In this respect it enjoys the support of legal offices, which also play an important role as regards technical and legal assistance to taxation services.

Besides, the Special Tax Inspectorate has at its disposal a mobile recovery office: it "ensures" the later recovery of the Special Tax Inspectorate's taxations. In close collaboration with the competent collectors of the Administration of Tax Recovery, it takes the necessary initiatives, in order to ensure the effective recovery and to stop the fraudulent organization of insolvency.