Die strafbefreiende Selbstanzeige gem. § 371 Abs. 1 AO im Rahmen von Mehrpersonenverhältnissen.
- Editore:
Duncker & Humblot GmbH
- Collana:
- Schriften zum Strafrecht
- EAN:
9783428153992
- ISBN:
3428153995
- Pagine:
- 340
- Formato:
- Paperback
- Lingua:
- Tedesco
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Descrizione Die strafbefreiende Selbstanzeige gem. § 371 Abs. 1 AO im Rahmen von Mehrpersonenverhältnissen.
»Voluntary Disclosure Pursuant to Sec. 371 para. 1 German Tax Code in the Context of Perpetration and Participation« Gabriele L. Stark examines a variety of legal problems of the volutary disclosure pursuant to Sec. 371 para. 1 German Tax Code in the context of perpetration and participation. She concludes that the wording of the law ultimately excludes certain accomplices in the tax evasion and suggests a three-step-model for the determination of the content of the voluntary disclosure. She further focuses on the effects of a volutary disclosure that has solely been filed by a part of the accomplices.
Fuori catalogo - Non ordinabile
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