Juridik
Das Unrecht Des 153 Abs. 1 Ao: Die Steuerliche Berichtigungspflicht Im Lichte Des Steuerstrafrechts Und Der Selbstbelastungsfreiheit
Julia Klier
Häftad
1329:-
Uppskattad leveranstid 5-9 arbetsdagar
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»The Legal Wrong of § 153 AO. The Fiscal Duty of Correction in the Context of Criminal Tax Law and the Freedom of Self-Incrimination«: The work examines if another tax evasion can be realized when the tax correction obligation of § 153 AO is not complied with. In this context, the author dealt with the questions, to what extent a new criminal offense can result after a tax reduction has already occurred and how the obligation to disclose any tax misconduct can be reconciled with the freedom from self-incrimination. According to that the voluntary self-disclosure was also reviewed as a protective institution.
- Format: Häftad
- ISBN: 9783428187003
- Språk: Tyska
- Antal sidor: 372
- Utgivningsdatum: 2022-10-01
- Förlag: Duncker & Humblot