Die strafrechtliche Offenlegungspflicht steuerlich erheblicher Tatsachen

RA Dr. Muntaser Krönung

doi:10.5771/9783689003715

Summary

When the tax situation is unclear and there are several plausible legal interpretations, what facts must be disclosed in accordance with Section 370(1) No. 1 of the German Fiscal Code (AO)? The author proposes transferring the clarification requirement developed in BVerfGE 126, 170, and consistently applying Art. 103 para. 2 GG. According to this, the legal opinion of the courts is decisive. However, if tax laws are vague to a constitutionally permissible extent and case law has not clarified this, the legal opinion can be chosen freely (imperfect legal situation). Imperfect legal norms may not form the basis of criminal liability (Art. 103(2) GG).

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Bibliographic data

Edition: 1/2025
Copyright Year: 2025
ISBN-Print: 978-3-68900-370-8
ISBN-Online: 978-3-68900-371-5
Publisher: Tectum, Baden-Baden
Series: Wissenschaftliche Beiträge aus dem Tectum Verlag: Rechtswissenschaft
Volume: 257
Language: German
Pages: 322
Product Type: Monograph

Titelei/Inhaltsverzeichnis No access Pages I - X
Kapitel 1: Einführung und Gang der Untersuchung No access Pages 1 - 6
Kapitel 2: Tatbestand der Steuerhinterziehung No access Pages 7 - 42
Kapitel 3: Lösungsansatz in der Rechtsprechung No access Pages 43 - 70
Kapitel 4: Strafgesetzliche Bestimmtheit No access Pages 71 - 192
Kapitel 5: Offenlegungspflicht in der aktiven Steuerhinterziehung No access Pages 193 - 268
Kapitel 6: Ergebnis No access Pages 269 - 270
Literaturverzeichnis No access Pages 271 - 322