Proposition de loi portant adaptation du droit pénal fiscal spécial au nouveau Code pénal.

This is a Belgian parliamentary bill, introduced in the Chamber of Representatives, that would update the special criminal provisions attached to tax law so they match the new Belgian Penal Code. Tax offences are often governed by their own penalty rules, and these need to be aligned with the general criminal code's structure, terminology and sanctions. The bill is mainly a technical and legal harmonisation measure. The bill mainly concerns taxpayers and individuals or companies that could face criminal proceedings for tax offences in Belgium, as well as tax authorities and courts that apply these rules. Legal practitioners and prosecutors would also be affected by changes to how offences and penalties are framed. The metadata alone does not show the specific changes to penalties.