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The Netherlands coach is angry that Brazil play their final Group A match against Cameroon four hours after his side face Chile in Sao Paulo on Monday, despite having played each of their first two group matches before the Dutch.
Brazil will know the identity of their potential opponents in the round of 16 by the time they kick-off, with Luiz Felipe Scolari's side on course to play the loser of Netherlands' match against Chile if they win their group.
"For every match FIFA have this advertisement around fair play," said Van Gaal, who will take over as Manchester United manager after his commitments at the World Cup come to an end. "FIFA plays these tricks and it's not a good thing. It's not fair play.
"We're going to focus on a victory against Chile and I don't think that will be affected by the fact Brazil will play after us.
"I am just assuming they [Brazil] will do their sporting duty. Why on earth are they [FIFA] doing that [with the fixture schedule]? That is the question."
Van Gaal also believes Brazil will be keen to avoid his side, given the way Netherlands have started the tournament with attack-minded victories over Spain and Australia.
"I can well imagine that Brazil doesn't want to face Netherlands," he said. "We have scored a lot of goals. True. And we have we scored fantastic goals. True as well."
Van Gaal not happy with World Cup schedule
Netherlands head coach Louis van Gaal isn't happy with FIFA's scheduling, which could see Brazil choose their last 16 opponent.
Van Gaal: FIFA plays tricks with advertising games
Netherlands coach Louis van Gaal is focused on defeating Chile on Monday and questions why Brazil is allowed to move their match ahead of the Netherlands.