«Dagobert Duck» Und Die «Luxemburg-Sparer» - Bookswagon UAE
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Home > Law > Laws of specific jurisdictions > Company, commercial and competition law: general > «Dagobert Duck» Und Die «Luxemburg-Sparer»: Zugleich Eine Untersuchung Zu Den Vorgeleisteten Beguenstigungen Durch Neutrale Handlungen(3126 Europaeische Hochschulschriften Recht)
«Dagobert Duck» Und Die «Luxemburg-Sparer»: Zugleich Eine Untersuchung Zu Den Vorgeleisteten Beguenstigungen Durch Neutrale Handlungen(3126 Europaeische Hochschulschriften Recht)

«Dagobert Duck» Und Die «Luxemburg-Sparer»: Zugleich Eine Untersuchung Zu Den Vorgeleisteten Beguenstigungen Durch Neutrale Handlungen(3126 Europaeische Hochschulschriften Recht)


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About the Book

Mit Einführung der Zinsabschlagsteuer transferierten zahlreiche Anleger unter Mitwirkung inländischer Kreditinstitute in großem Umfang Kapital zu ausländischen Finanzplätzen. Zum Teil handelte es sich hierbei um steuerunehrliche Anleger. Die Untersuchung geht der Frage nach, ob sich Bankmitarbeiter durch das Zurverfügungstellen eines speziellen und auf Verschleierung angelegten Transfersystems wegen Beihilfe zur Steuerhinterziehung strafbar gemacht haben. Im Zentrum steht die Problematik der Beihilfe in Gestalt vorgeleisteter Begünstigungen durch neutrale und berufstypische Handlungen. Die Autorin bejaht die Beihilfestrafbarkeit unter bestimmten Voraussetzungen. Daneben werden die stattgefundenen Bankendurchsuchungen und Beschlagnahmen auf ihre strafprozessuale Zulässigkeit hin untersucht.

About the Author :
Die Autorin: Stephanie Puls wurde 1973 in Luckenwalde geboren. Sie begann nach der Schulausbildung ein Studium der Rechtswissenschaft an der Freien Universität Berlin, welches sie 1996 mit dem ersten juristischen Staatsexamen beendete. Danach war sie als wissenschaftliche Mitarbeiterin am Lehrstuhl für Straf- und Strafverfahrensrecht von Prof. Dr. Klaus Rogall tätig, wo sie auch promovierte. Parallel hierzu begann sie 1998 das Referendariat im Kammergerichtsbezirk Berlin und legte im Sommer 2000 die zweite juristische Staatsprüfung ab. Seit November 2000 ist sie Richterin im Land Berlin.


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Product Details
  • ISBN-13: 9783631377475
  • Publisher: Peter Lang AG
  • Publisher Imprint: Peter Lang AG
  • Language: German
  • Returnable: N
  • Sub Title: Zugleich Eine Untersuchung Zu Den Vorgeleisteten Beguenstigungen Durch Neutrale Handlungen
  • ISBN-10: 3631377479
  • Publisher Date: 27 Mar 2001
  • Binding: Paperback
  • No of Pages: 356
  • Series Title: 3126 Europaeische Hochschulschriften Recht


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«Dagobert Duck» Und Die «Luxemburg-Sparer»: Zugleich Eine Untersuchung Zu Den Vorgeleisteten Beguenstigungen Durch Neutrale Handlungen(3126 Europaeische Hochschulschriften Recht)
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«Dagobert Duck» Und Die «Luxemburg-Sparer»: Zugleich Eine Untersuchung Zu Den Vorgeleisteten Beguenstigungen Durch Neutrale Handlungen(3126 Europaeische Hochschulschriften Recht)
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«Dagobert Duck» Und Die «Luxemburg-Sparer»: Zugleich Eine Untersuchung Zu Den Vorgeleisteten Beguenstigungen Durch Neutrale Handlungen(3126 Europaeische Hochschulschriften Recht)

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