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This paper outlines Dutch criminal law and law of criminal procedure and recent amendments to both. Recent legislation makes it possible, to a greater extent than before, to investigate the financial dealings of criminal organisations. If a special financial investigation reveals the existence of illegally obtained assets, valuable items of property (such as houses, boats or expensive cars) may be seized. If an offender is sentenced to pay a sum of money to the state, this can be recovered — wholly or partly — from the goods seized.

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