Das Unrecht des § 153 Abs. 1 AO.
SFr. 137,95
Nur noch 3 lieferbar
Versand per:
Produktbeschreibung
»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.
Bewertungen
Schreiben Sie als erster eine Rezension
Ihre Meinung interessiert uns – und hilft anderen Kunden bei der Auswahl.