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Akteneinsichtsrecht des Zeugenbeistands im Steuerstrafverfahren

Akteneinsichtsrecht des Zeugenbeistands im Steuerstrafverfahren

          
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Inhaltsangabe: Zusammenfassung: Diese Arbeit stellt dar, in welchem Verfahrensstadium und an welcher Person das Akteneinsichtsrecht geknüpft sein soll. Diese Ausarbeitung zeigt das Strafverfahren bzw. das Steuerstrafverfahren mit den Verfahrensbeteiligten des Beschuldigten, Verteidigers, Zeugen und Zeugenbeistand. Das Akteneinsichtsrecht gehört im Strafverfahren zu den wichtigsten und grundlegenden Verfahrensrechten der Verteidigung, deren Effizienz genaue Kenntnis der dem Beschuldigten zur Last gelegten Umstände voraussetzt. Ohne Kenntnis der Ermittlungsakten kann der Verteidiger deshalb nicht erfolgreich verteidigen. Das Recht auf Verteidigung liefe praktisch leer, wenn der Strafprozess als Geheimverfahren geführt würde. Der Verteidiger hat die Möglichkeit, im Gespräch mit dem Mandanten zu erfahren, worum es der Sache nach geht. Für eine erfolgsversprechende Verteidigungsstrategie erscheint es jedoch viel wichtiger, die Position des Staates bzw. der Ermittlungs- oder aktenführenden Behörden in Erfahrung zu bringen. Die dann gewährte Akteneinsicht gewährleistet demzufolge zunächst eine bestimmte „Offenheit" des Verfahrens. Transponiert man diese Absichten und Vorgehensweisen des Verteidigers eines Beschuldigten auf die Verfahrensbeteiligten, in Gestalt des Zeugen und seines konsultierten Zeugenbeistands, werden einige Parallelen dieser Zielrichtungen sichtbar. Wie aus der folgenden Untersuchung hervorgehen wird, ist der Zeuge im Steuerstrafverfahren, in Hinsicht auf den weiteren Verfahrensverlauf, eine angreifbare Person. Die Verfahrensstellung des Zeugen kann schnell in die Verfahrensstellung eines Beschuldigten oder eines zusätzlichen Beschuldigten wechseln. Um dieser Gefahr möglichst frühzeitig entgegen wirken zu können, wäre es für den Zeugenbeistand von enormer Bedeutung, eine Akteneinsicht in Bezug auf das geführte Verfahren zu erhalten. Diese Erkenntnisse könnte er dann in einem Zeugenbeistandsgesprächs mit seinen Mandanten explizit erörtern um dann eine


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Product Details
  • ISBN-13: 9783838670713
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 9 mm
  • Width: 148 mm
  • ISBN-10: 383867071X
  • Publisher Date: 04 Aug 2003
  • Height: 210 mm
  • No of Pages: 144
  • Series Title: German
  • Weight: 199 gr


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