Die Europaisierung Des Steuerstrafrechts
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Die Europaisierung Des Steuerstrafrechts

Die Europaisierung Des Steuerstrafrechts


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About the Book

English summary: The Europeanization of Criminal Tax Law Against the background of the advancing harmonization of tax law, the question arises as to the extent to which criminal tax law is also exposed to the influences of union law. This work examines this question and explains the extent to which union law can influence criminal tax law and its application through its own criminal tax law regulations on the one hand and union law institutes such as the fundamental rights and freedoms of the Union on the other. German description: Vor dem Hintergrund der voranschreitenden Harmonisierung des materiellen Steuerrechts stellt sich die Frage, inwieweit auch das Steuerstrafrecht den Einflussen des Unionsrechts ausgesetzt ist. Die Arbeit geht dieser Frage nach und erlautert anhand der europaischen Kompetenzordnung, weshalb die Europaische Union im Bereich des Steuerstrafrechts lediglich vereinzelt Regelungen getroffen hat und inwieweit sich dies zukunftig andern konnte. Zudem zeigt die Arbeit, inwieweit das Unionsrecht abseits der direkten Harmonisierung durch die Loyalitatspflicht, die Grundfreiheiten und die Unionsgrundrechte das Steuerstrafrecht und dessen Anwendung im nationalen Bereich beeinflusst. Dabei widmet sich der Autor auch grundsatzlichen Systemfragen, wie z.B. dem Verhaltnis der Unionsgrundrechte zu den nationalen Grundrechten oder den Grenzen der unionsrechtskonformen Auslegung, die auch jenseits des Steuerstrafrechts ihre Bedeutung entfalten.


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Product Details
  • ISBN-13: 9783428193417
  • Publisher: Duncker & Humblot
  • Publisher Imprint: Duncker & Humblot
  • Language: German
  • Returnable: N
  • ISBN-10: 3428193415
  • Publisher Date: 28 Feb 2025
  • Binding: Paperback
  • No of Pages: 347
  • Weight: 526 gr


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