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Materielle Und Prozessuale Begriff Der 'tat' Im Steuerstrafrecht

Materielle Und Prozessuale Begriff Der 'tat' Im Steuerstrafrecht

          
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About the Book

Der strafprozessuale Tatbegriff ist heute fast so ungeklart wie zur Zeit der Schaffung unserer Strafprozessordnung vor weit uber 100 Jahren. Unendlich viel ist daruber nachgedacht worden, ohne dass endgultige Klarheit herrschen wurde, und auch die Rechtsprechung hat bis heute zu keiner ganz klaren Linie gefunden. Ein in sich geschlossenes System fehlt nach wie vor und die Rechtsprechung entscheidet relativ willkurlich -- sozusagen von Fall zu Fall. Das Steuerstrafrecht bildet die Schnittmenge zwischen dem allgemeinen Strafrecht und dem Steuerrecht. Es bestehen somit teilweise dieselben Problematiken, allerdings resultieren daraus auch neue Fragestellungen, welche dem allgemeinen Strafrecht unbekannt sind, wie beispielsweise die Problematik der steuerlichen Selbstanzeige. Im Blickpunkt der Untersuchung steht der Tatbegriff sowohl in materiell-rechtlicher als auch in prozessualer Hinsicht. So wird u. a. der Tatbegriff im Rahmen der Selbstanzeige ( 371 AO) beleuchtet. Ferner setzt sich die linebreak Untersuchung mit dem Begriff der "Tat" in 386 AO, welcher die eigenstandigen Ermittlungskompetenzen der Finanzbehorde abgrenzt, auseinander. Thematisiert wird letztlich auch der Begriff der "Tat" im Spannungsfeld von Besteuerungsverfahren und Strafverfahren gemass 393 AO.


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Product Details
  • ISBN-13: 9783832515942
  • Publisher: Logos Verlag Berlin
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 0 mm
  • Width: 169 mm
  • ISBN-10: 3832515941
  • Publisher Date: 31 Jan 2009
  • Height: 240 mm
  • No of Pages: 180
  • Series Title: German
  • Weight: 700 gr


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