Summons

It could happen to anyone; despite believing that you submitted accurate declarations, it turns out this was not the case. The customs authority and the public prosecutor’s office have extensive powers to take decisive enforcement actions. They may impose an administrative penalty, issue a tax penalty order, or initiate criminal proceedings. But what are your rights and obligations in such situations? What actions should you consider if confronted with these enforcement measures?

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If you have received a fiscal penalty order (FSB) from the customs authority and you contest it, the public prosecutor may decide to bring the case before the court.

You will then receive a summons, which will contain several practical details, such as the time and place you need to appear. Additionally, the summons includes a description of the alleged offense of which you are accused. This is called the indictment. The judge must find each element listed in the indictment to be legally and convincingly proven before you can be convicted of any offense.

The summons also states your rights, including the right to legal representation. If you must appear in court, we strongly advise that you consult a lawyer. A criminal trial involves procedural and substantive issues that a lawyer can understand and challenge effectively. Each detail may influence the court’s decision. Keep in mind that the consequences of a criminal conviction could be serious. It means a mark on your criminal record, potential consequences for existing or future authorisations, and the court may impose a harsher penalty than the customs authority or the public prosecutor.

If you have further questions or wish to discuss your specific situation, please contact us. We are here to help you avoid a criminal conviction by the court.