Valbuena/Rennar archway
Prohibition of tax deduction if creditors and payees are not named i. s.d. § 160 AO
EStB 23, 194
Beck shepherd/ master builder
The requirements of the principle of certainty for blanket criminal laws – no criminal liability for tax evasion according to § 370 para. 1 no. 3 AO i. In conjunction with Section 15 (1) KraftDV
jurisPR-StrafR 8/2023 Note 2
Bilsdorfer
The development of criminal and tax offense law
NJW 23, 1408
Bildsdorfer/ merchant
Defense against tax disadvantages in the event of fraudulent activities
DStR 23, 500
Bittmann
No unlimited ability to execute an ordered asset arrest
ZWH 23, 81
Deutscher
Taking fingerprints to unlock a mobile phone
StRR 23, 26
Dietsch / Sprinz
Does anyone get it or can it go away? About the art of handling evidence and the “small” victim compensation law
NStZ 23, 147
Dominik
Goldfinger Part II: No loss compensation limitation according to § 15a EStG
EFG 23, 627
Ebner/Röper
Structural Enforcement Deficit Related To Crypto Asset Taxation?
DStR 23, 809
Eufinger
Employee surveys – between the nemo-tenetur principle and the Jones Day decision
BB 23, 1010
Grotherr
Introduction of reporting and due diligence obligations for platform operators under the Platform Tax Transparency Act from 2023
ubg 23, 60
Handel
The innovations in the instructions for criminal and fine proceedings (tax) 2022
DStR 23, 607
Herget
Tax privileges so-called millionaire funds permitted
EFG 23, 579
Machitadze/ Figatowski
On the Criminal Forfeiture of Cryptocurrencies – Part 2
NZWiSt 23, 171
Möller
Tobacco tax law: Independence of the taxation procedure from the criminal tax procedure
jurisPR-steuerR 11/2023 Note 6
Pretzler
ECJ: Refusal to deduct input tax not limited to tax damage caused by evasion
jurisPR- SteuerR 7/2023 Note 5
Pretzler
ECJ: No other place of performance due to tax evasion
jurisPR- SteuerR 5/2023 Note 6
Puschke/ Fat
Data transmission from criminal proceedings files to public authorities
ZWH 23, 113
Reichling
Money laundering and tax evasion – frictions (also) after the new version of § 261 StGB
wistra 23, 188
Schwartz/ Faber
The inspection of electronic storage media in tax and white-collar criminal proceedings – “IT search” (Part 2)
ZWH 23, 123
Wild
After four years, the e-evidence regulation is in place – privatization of cross-border criminal prosecution: where are the rights of the accused?
AnwBl 23, 211
Wionzeck/ Odinius
§ 370 para. 3 sentence 2 no. 6 AO – an inadmissible typification?
wistra 23, 103