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Home > Law > Laws of specific jurisdictions > Criminal law: procedure and offences > Die Steuerhinterziehung durch Erwirken eines unrichtigen Grundlagenbescheides: Versuch, Vollendung, Verjährung, verfassungsrechtliche Grundlagen(883 Nomos Universitätsschriften – Recht)
Die Steuerhinterziehung durch Erwirken eines unrichtigen Grundlagenbescheides: Versuch, Vollendung, Verjährung, verfassungsrechtliche Grundlagen(883 Nomos Universitätsschriften – Recht)

Die Steuerhinterziehung durch Erwirken eines unrichtigen Grundlagenbescheides: Versuch, Vollendung, Verjährung, verfassungsrechtliche Grundlagen(883 Nomos Universitätsschriften – Recht)


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About the Book

Die Arbeit untersucht rechtliche Fragen der Steuerhinterziehung durch Erwirkung eines unrichtigen Grundlagenbescheides. Hierfür werden zunächst verfahrensrechtliche Besonderheiten der Grundlagenbescheide und Grundfragen der Steuerhinterziehung wie dem geschützten Rechtsgut, der Abgrenzung der Taterfolgsvarianten und der Frage einer notwendigen Rechtsgutsverletzung geprüft. Sodann steht eine kritische Auseinandersetzung mit der „Vollendungslösung“ der Rechtsprechung im Vordergrund. Nicht zuletzt aus verfassungsrechtlichen Gründen wie auch dem Verständnis der Steuerhinterziehung als Verletzungsdelikt lehnt der Autor diese ab. Die weiteren praxisrelevanten Probleme des Versuchsbeginns, des Verjährungsbeginns und der Übertragung der Judikatur auf weitere Typen von Grundlagenbescheiden werden in der Folge untersucht. Der Autor ist derzeit tätig als Rechtsanwalt im steuerlichen Bereich. Zuvor war er Staatsanwalt bei der Staatsanwaltschaft München I.


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Product Details
  • ISBN-13: 9783845273907
  • Publisher: Nomos Verlagsgesellschaft, Germany
  • Publisher Imprint: Nomos Verlagsgesellschaft, Germany
  • Language: German
  • Series Title: 883 Nomos Universitätsschriften – Recht
  • ISBN-10: 3845273909
  • Publisher Date: 29 Feb 2016
  • Binding: Digital (delivered electronically)
  • No of Pages: 260
  • Sub Title: Versuch, Vollendung, Verjährung, verfassungsrechtliche Grundlagen


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Die Steuerhinterziehung durch Erwirken eines unrichtigen Grundlagenbescheides: Versuch, Vollendung, Verjährung, verfassungsrechtliche Grundlagen(883 Nomos Universitätsschriften – Recht)
Nomos Verlagsgesellschaft, Germany -
Die Steuerhinterziehung durch Erwirken eines unrichtigen Grundlagenbescheides: Versuch, Vollendung, Verjährung, verfassungsrechtliche Grundlagen(883 Nomos Universitätsschriften – Recht)
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Die Steuerhinterziehung durch Erwirken eines unrichtigen Grundlagenbescheides: Versuch, Vollendung, Verjährung, verfassungsrechtliche Grundlagen(883 Nomos Universitätsschriften – Recht)

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