Informationen zu den Autorinnen/Autoren & weitere Veröffentlichungen
Kundeninformationen
Kundeninformationen
Abstract
The prohibition of compensation in criminal law (§ 370 para. 4 s. 3 AO) is one of the most controversial elements of criminal tax law, and of great relevance especially in cases of value added tax fraud. This work comprehensively explains the history, background and limits of the prohibition, as well as its dogmatic foundations, especially with respect to value added tax law. It also illustrates the application of the prohibition in the context of self-denunciation in criminal tax law. The focus of the work is the systematic analysis of the case law pertaining to the prohibition, which is developed further in a comprehensive review of European Union law and EJC case law in value added tax law. In constructing case groups, the author demonstrates what a legally water-tight and constitutional interpretation of § 370 para. 4 s. 3 AU could look like.
Rezensionen