Legitimität des § 398a AO im System des privilegierenden Nachtatverhaltens und verfassungsrechtliche Kompatibilität der Norm

»Legitimacy of § 398a AO in the System of Privileged Statues in Criminal Law and the Constitutional Compatibility of the Norm« The legislator implemented § 398a AO in 2011 and remodelled it in 2015. While the initiative was mostly driven by political reasons it its rather crucial to have a closer look on the legal perspective. For this reason, the work outlines in the first chapters the content of the statue to set the legal framework. It continues raising the question, if there are any frictions with the constitution followed up by an overall comparison to similar privileged laws and their legal backgrounds.