Das Unrecht des § 153 Abs. 1 AO.
Die steuerliche Berichtigungspflicht im Lichte des Steuerstrafrechts und der Selbstbelastungsfreiheit.
Produktform: Buch / Einband - flex.(Paperback)
»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.weiterlesen
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