Literature review of criminal tax law
Ebner
Note BGH 1 StR 14/23 – Relationship between incorrect VAT advance returns and omitted – and therefore not effective as a “correction” – VAT annual return
HFR 23, 918
Ebner
Note BGH 1 StR 340/22 ‒ Statute of limitations for tax evasion
HFR 23, 1028
Ebner
Note LG Nürnberg-Fürth 12 KLs 506 Js 609/22 ‒ No entitlement to the release of arrested funds to finance a voluntary disclosure
jurisPR-TaxR 42/2023 Note 3
Emmerich
Note FG Hamburg 2 K 172/19 ‒ Scope of the tax administration’s right to access data
EFG 23, 1429
Greiner
Note OLG Bremen 1 Ws 6/23 ‒ Public defender in the event of a threat of confiscation of a significant amount
jurisPR-StrafR 18/2023 Note 1
Gude
Let’s get dangerous ‒ On the scope of the special obligation to cooperate in accordance with Section 153 Paragraph 4 AO and the associated criminal tax law implications
DStR 23, 2261
Höpfner/Stahnke
Ransomware extortion from the perspective of tax (criminal) law (Parts I and II)
DStR 23, 2136 ff.; 2200 ff.
Huttner
Note FG Nuremberg 4 K 1287/20 ‒ Advertising expenses due to liability claims by the shareholder-managing director of a GmbH for their tax debts; Inflow/outflow principle when confiscating cash in a bank safe deposit box
EFG 23, 1447
Hunter
Current developments in criminal tax law
NStZ 23, 591
Krautheim
VAT fraud in the context of “Procedure 42” and the European Public Prosecutor’s Office (Part II, III, IV)
AW-Prax 23, 342 ff; 462 ff; 513 ff.
Meyer
LuxLeaks, Cum-Ex & Co. ‒ New ECHR guidelines for whistleblowing in transnational contexts, need for legislative action
JZ 23, 261
Nieskens
The problem of performance attribution is shown using the example of the “correct” taxation of prostitution services – at the same time a comment on the divergence between the Federal Court of Justice, decision v. May 5, 2022 and the established BFH case law
UR 23, 741
Rolletschke
Determination of intent in criminal tax law – laying a mosaic
NZWiSt 23, 368
Spatschek/
Wimmer
Edge protection ‒ simplification of investigations at the expense of proportionality
AO-StB 23, 307
Teixeira
The nemo tenetur principle and non-criminal cooperation obligations
ZStW 23, 253
Vobbe/Pötters
The limitations of the neutrality principle in the light of current abuse case law
UR 23, 777
Weil
The (independent) confiscation in the context of Sections 153 ff. StPO
NZWiSt 23, 366
Wulf
Saved expenses as “something gained”? ‒ On the scope of asset confiscation in criminal tax and duty law
wistra 23, 397