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Nemecký jazyk
Das Unrecht des § 153 Abs. 1 AO.
Autor: Julia Klier
»The Legal Wrong of § 153 AO. The Fiscal Duty of Correction in the Context of Criminal Tax Law and the Freedom of Self-Incrimination«: The work examines if another tax evasion can be realized when the tax correction obligation of § 153 AO is not complied... Viac o knihe
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O knihe
»The Legal Wrong of § 153 AO. The Fiscal Duty of Correction in the Context of Criminal Tax Law and the Freedom of Self-Incrimination«: The work examines if another tax evasion can be realized when the tax correction obligation of § 153 AO is not complied with. In this context, the author dealt with the questions, to what extent a new criminal offense can result after a tax reduction has already occurred and how the obligation to disclose any tax misconduct can be reconciled with the freedom from self-incrimination. According to that the voluntary self-disclosure was also reviewed as a protective institution.
- Vydavateľstvo: Duncker & Humblot GmbH
- Rok vydania: 2022
- Formát: Paperback
- Rozmer: 229 x 156 mm
- Jazyk: Nemecký jazyk
- ISBN: 9783428187003
Anglický jazyk 
