strafbefreiende Selbstanzeige nach § 371 AO unter Berücksichtigung neuester Rechtsprechung und Literatur
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strafbefreiende Selbstanzeige nach § 371 AO unter Berücksichtigung neuester Rechtsprechung und Literatur

strafbefreiende Selbstanzeige nach § 371 AO unter Berücksichtigung neuester Rechtsprechung und Literatur


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About the Book

Masterarbeit aus dem Jahr 2021 im Fachbereich Jura - Strafrecht, Note: 2,3, FOM Hochschule für Oekonomie und Management gemeinnützige GmbH, Hochschulstudienzentrum Hamburg, Sprache: Deutsch, Abstract: Die Arbeit beleuchtet die Selbstanzeige nach § 371 AO. Dieser hebt sich im deutschen Strafrecht durch seinen Ausnahmecharakter hervor, wonach ein Steuerpflichtiger strafrechtlich nicht verfolgt wird, obwohl er den Tatbestand der Steuerhinterziehung gemäß § 370 AO erfüllt hat. Damit die Selbstanzeige auch eine strafbefreiende Wirkung entfaltet, muss der Steuerpflichtiger vollständige und richtige Angaben, mithin also "reinen Tisch" machen, worauf in der Arbeit näher einzugehen sein wird. Damit stellt die in Aussicht gestellte "Wohltat", durch die Selbstanzeige eine Strafbefreiung zu bekommen, den Steuerpflichtigen vor einer folgen- schweren Entscheidung, die aufgrund der Komplexität der Materie gründlich durchdacht sein muss. Mit welchen Risiken und Fallstricken die Abgabe einer Selbstanzeige verbunden ist, kann nicht zuletzt an den prominenten Fällen wie Uli Hoeneß und Alice Schwarzer nachjustiert werden, was sich auch letztlich durch den steten Rückgang der Selbstanzeigen abzeichnet. Gleichwohl gewinnt das Institut der Selbstanzeige, auch dank der internationalen Zusammenarbeit noch mehr an Bedeutung und dürfte aktueller sein als je zuvor. Eingebettet in dem "Common Reporting Standard" (CRS) sowie im Gesetz zum automatischen Austausch von Informationen über Finanzkonten in Steuersachen (FKAustG), kommt der Fiskus an Daten von Steuerbürgern. An dem automatischen Austausch von Informationen über Finanzkonten nehmen zurzeit 109 Staaten teil, die Auslandskonten ihrer Bürger auswerten. Bevor das Institut der Selbstanzeige unter Lupe genommen wird, ist auf die wesentlichen Aspekte der Steuerhinterziehung nach § 370 AO einzugehen. Sodann werden die positiven und negativen Voraussetzungen einer wirksamen Selbstanzeige eingehend erläutert. Dabei wird das Verhältnis zu ande


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Product Details
  • ISBN-13: 9783346460363
  • Publisher: Bod Third Party Titles
  • Sub Title: Einschließlich ihrer Modifikation in Gestalt des Strafverfolgungshindernisses des § 398a AO
  • ISBN-10: 3346460363
  • Publisher Date: 16 Jun 2021


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strafbefreiende Selbstanzeige nach § 371 AO unter Berücksichtigung neuester Rechtsprechung und Literatur
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