Das Kompensationsverbot bei der Steuerhinterziehung Eine rechtsgutsbezogene Untersuchung zur Bedeutung und Reichweite von § 370 Abs. 4 S. 3 AO
§ 370 para. 4 sentence 3 of the German Fiscal Code (AO) is a highly controversial provision in terms of its purpose and scope of application. It is increasingly subject to constitutional criticism. The thesis shows to what extent the so-called prohibition of compensation rule (Kompensationsverbot) i...
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| Format: | eBook |
| Language: | German |
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Baden-Baden
Nomos Verlagsgesellschaft mbH & Co. KG
2021
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| Edition: | 1 |
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| Online Access: | |
| Collection: | Nomos - Collection details see MPG.ReNa |
| Summary: | § 370 para. 4 sentence 3 of the German Fiscal Code (AO) is a highly controversial provision in terms of its purpose and scope of application. It is increasingly subject to constitutional criticism. The thesis shows to what extent the so-called prohibition of compensation rule (Kompensationsverbot) is still justified today.For this purpose, fundamental questions of tax evasion are examined and the case law on § 370 para. 4 sentence 3 AO is systematised and critically reviewed. Based on these findings, the paper identifies legal criteria for the applicability of the regulation and addresses the question of whether and when it also has effects beyond the scope of tax evasion. In the final part of the thesis, problems with respect to § 370 para. 4 sentence 3 AO arising from the new regulations on voluntary disclosure are examined.The work adresses scholars and practitioners of business and tax criminal law. |
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| Item Description: | EBS Gesamt 2025 Open Access Studien zum Wirtschaftsstrafrecht - Neue Folge Studien zum Wirtschaftsstrafrecht - Neue Folge 2021 |
| Physical Description: | 358 pages |
| ISBN: | 9783748923824 |