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Tücken der Selbstanzeige. Voraussetzungen für Wirksamkeit und Straffreiheit

Tücken der Selbstanzeige. Voraussetzungen für Wirksamkeit und Straffreiheit

          
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About the Book

Studienarbeit aus dem Jahr 2015 im Fachbereich Jura - Strafrecht, Note: 13,00, Sprache: Deutsch, Abstract: In der vorliegenden Arbeit wird zunächst der Sinn und Zweck der Selbstanzeige im deutschen Strafrechtssystem näher beleuchtet. Im Anschluss daran erfolgt eine fundierte Analyse der Anforderungen an eine wirksame Selbstanzeige, den Sperrgründen für eine Straffreiheit durch Selbstanzeige mittels Beispielsachverhalten einschließlich der bis dato letzten Novellierung der Regelung durch das Schwarzgeldbekämpfungsgesetz vom 28.04.2011. Hierbei wird zusätzlich das Problem der Verwertung der Steuer-CDs aus der Schweiz diskutiert und schlussendlich ein Ausblick auf die zum 01.01.2015 in Kraft tretenden Neuerungen der strafbefreienden Selbstanzeige gegeben. Über die Jahre hinweg hat das Institut zahlreiche Novellierungen erfahren und auch im kommenden Jahr wird es laut Medienberichten wiederum zu einer Neuerung kommen. Darum ist es wichtig stets auf dem neuesten Stand zu sein, um eine wirksame Selbstanzeige abgeben zu können. Die Erfahrungen der letzten Jahre haben mit der Festnahme des damaligen Vorstandsvorsitzenden der "Deutschen Post AG" im Jahre 2008 oder dem Fall des Präsidenten des "FC Bayern München" Uli Hoeneß im vergangenen Jahr gezeigt, dass dies keineswegs einfach ist. Letzterer wurde aufgrund einer verunglückten Selbstanzeige zu einer Freiheitsstrafe von drei Jahren und sechs Monaten verurteilt, was für viele Anleger den Anstoß für die eigene Selbstanzeige bedeutete. So gingen laut einer Umfrage des Spiegels im ersten Halbjahr 2014 in den 16 Bundesländern mehr als 22.600 Selbstanzeigen mit Bezug zu ausländischen Kapitaleinkünften ein, was mehr als doppelt so viele sind, wie in den ersten sechs Monaten des Vorjahres (9.200).


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Product Details
  • ISBN-13: 9783668089617
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3668089612
  • Publisher Date: 20 Nov 2015
  • Height: 210 mm
  • No of Pages: 34
  • Series Title: German
  • Weight: 59 gr


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Tücken der Selbstanzeige. Voraussetzungen für Wirksamkeit und Straffreiheit
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