Das Kompensationsverbot bei der Steuerhinterziehung

2021 ◽  
Author(s):  
Amelie Kuse
Keyword(s):  
Criminal Law ◽  
Tax Evasion ◽  
Voluntary Disclosure ◽  
Case Law ◽  
Final Part ◽  
Scope Of Application ◽  
Compensation Rule

§ 370 para. 4 sentence 3 of the German Fiscal Code (AO) is a highly controversial provision in terms of its purpose and scope of application. It is increasingly subject to constitutional criticism. The thesis shows to what extent the so-called prohibition of compensation rule (Kompensationsverbot) is still justified today. For this purpose, fundamental questions of tax evasion are examined and the case law on § 370 para. 4 sentence 3 AO is systematised and critically reviewed. Based on these findings, the paper identifies legal criteria for the applicability of the regulation and addresses the question of whether and when it also has effects beyond the scope of tax evasion. In the final part of the thesis, problems with respect to § 370 para. 4 sentence 3 AO arising from the new regulations on voluntary disclosure are examined. The work adresses scholars and practitioners of business and tax criminal law.

scholarly journals Ultima ratio Principle in the Criminalization of Tax Evasion

Teisė ◽  
2020 ◽  
Vol 114 ◽  
pp. 71-84 ◽  
Author(s):  
Martynas Dobrovolskis
Keyword(s):  
Criminal Law ◽  
Tax Evasion ◽  
Case Law ◽  
Legal Regulation ◽  
Criminal Code ◽  
The Republic

This article evaluates the significance of the principle of ultima ratio for the national process of criminalization. It also assesses the criminalization of tax evasion in the Criminal Code of the Republic of Lithuania using the criminalization criteria established in both national and international legal regulation, case law and criminal law doctrine.

MAIN SPECIFICATIONS OF ASSESSING ACTIVITIES OF MINOR IMPORTANCE OF IN MODERN CRIMINAL LAW

Law and World ◽  
2020 ◽  
Vol 14 (1) ◽  
pp. 83-95
Keyword(s):  
Criminal Law ◽  
Criminal Liability ◽  
Case Law ◽  
Criminal Code ◽  
The Other ◽  
European Countries ◽  
Minor Importance ◽  
Detailed Review

The research includes the full and the detailed overview of assessing activities of minor importance in Georgian Criminal Law. The Article 7 of the Criminal Code of Georgia states the following: a crime shall not be an action that, although formally containing the signs of a crime, has not produced, for minor importance, the prejudice that would require criminal liability of its perpetrator, or has not created the risk of such harm. The research includes the main criteria of defining activities as activities of minor importance. The detailed review of Georgian case law is also introduced, as well as, legislation, judicial literature and experience of the other European countries.

Additional Protocol II: Elevating the minimum threshold of intensity?

2021 ◽  
pp. 1-28
Author(s):  
Martha M. Bradley
Keyword(s):  
Case Law ◽  
Armed Conflicts ◽  
Military Operations ◽  
Minimum Threshold ◽  
Additional Protocol ◽  
Geneva Conventions ◽  
Scope Of Application ◽  
Treaty Interpretation ◽  
Armed Violence

Abstract This paper examines the notion of intensity in the context of common Article 3 and Additional Protocol II (AP II) to the Geneva Conventions in order to establish whether AP II demands a different intensity threshold from the minimum threshold of intensity contemplated in common Article 3. The paper considers the question of whether the inclusion of the term “sustained” in the phrase “sustained and concerted military operations” intrinsic to the threshold in Article 1(1) of AP II introduces a temporal requirement in addition to mere protracted armed violence. The paper argues that the inclusion of the term “sustained” in Article 1(1) of AP II potentially demands prolonged protracted armed violence. The research aims to contribute to the existing literature on the notion of intensity demanded by the scope of application inherent in AP II through an interrogation of the phrase “sustained” military operations by employing the rules of treaty interpretation and by examining relevant case law and scholarly debate. In this way, the author hopes to contribute towards filling a lacuna with regard to the minimum threshold for intensity in the context of treaty law concerned with the classification of non-international armed conflicts.

scholarly journals Tackling Illegal Activities Through Tax Law – Al Capone Case Study

2015 ◽  
Vol 6 (1) ◽  
pp. 47-56
Author(s):  
Matej Kacaljak
Keyword(s):  
Criminal Law ◽  
Tax Evasion ◽  
Slovak Republic ◽  
Basic Structure ◽  
Tax Law ◽  
Legal Environment ◽  
Legal Institutions ◽  
The Usa ◽  
Illegal Activities

Abstract This paper discusses the Al Capone case and identifies legal institutions which contributed to the conviction of Al Capone for tax evasion in the USA and discusses similarities in Slovak law. The Slovak legal environment is assessed with the aim of identifying potential room for improvement. Under an assumption of identical factual circumstances, it is tested whether Al Capone would be convicted of tax evasion in the Slovak Republic and if not, what would be the main reasons. The paper concludes that due to some, probably unintentional, specifics of Slovak tax and criminal law, Al Capone could not be convicted of tax evasion by the Slovak courts. In our opinion, these specifics do not, however, constitute material elements of the basic structure of Slovak tax and criminal law and could be relatively easily corrected.

scholarly journals Evaluating #MeToo: The Perspective of Criminal Law Theory

2021 ◽  
Vol 22 (5) ◽  
pp. 833-846
Author(s):  
Tatjana Hörnle
Keyword(s):  
United States ◽  
Criminal Law ◽  
The United States ◽  
Law Reform ◽  
Final Part ◽  
Social Phenomenon ◽  
Criminal Punishment ◽  
The Impact

AbstractThe article describes the #MeToo-movement in the United States and Germany and discusses the merits and problems of this social phenomenon. It highlights the fact that some features of #MeToo (blaming and sanctioning wrongdoers) resemble those of criminal punishment and thus require careful justification. In the final part, the author examines the impact of the #MeToo-movement on criminal law reform.

Article 51 of the EU Charter of Fundamental Rights from the Perspective of the National Judge

2021 ◽  
Vol 13 (4) ◽  
pp. 53-85
Author(s):  
Petr Mádr
Keyword(s):  
Case Law ◽  
Fundamental Rights ◽  
National Courts ◽  
Track Record ◽  
Court Of Justice ◽  
Relevant Case ◽  
Charter Of Fundamental Rights ◽  
Scope Of Application ◽  
The Eu ◽  
Academic Debate

This article contributes to the growing scholarship on the national application of the EU Charter of Fundamental Rights ('the Charter') by assessing what challenges national courts face when dealing with Article 51 of the Charter, which sets out the Charter's material scope of application. In keeping with this aim, the relevant case law of the Court of Justice of the EU (CJEU) – with its general formulas, abstract guidance and implementation categories – is discussed strictly from the perspective of the national judge. The article then presents the findings of a thorough study of the case law of the Czech Supreme Administrative Court (SAC) and evaluates this Court's track record when assessing the Charter's applicability. National empirical data of that kind can provide valuable input into the CJEU-centred academic debate on the Charter's scope of application.

Transpunerea Directivei PIF și evaziunea fiscală la TVA

2020 ◽  
Vol 2020 (2020) ◽  
pp. 9-24
Author(s):  
Ioana Maria COSTEA ◽  
Keyword(s):  
European Union ◽  
Criminal Law ◽  
Tax Evasion ◽  
Analytical Approach ◽  
Comparative Method ◽  
Value Added ◽  
Time Limit ◽  
The European Union ◽  
Financial Interests ◽  
Blind Spots

Our study proposes a two-step analysis of the concept of VAT fraud, a time limit represented by the adoption of Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union’s financial interests by means of criminal law. Through our analytical approach, which uses the comparative method meticulously under the auspices of the limited interpretation imposed by criminal law, specific hypotheses are revealed regarding the forms of tax evasion in the European Union framework for the operation of value added tax. Equally, the study seeks to identify the blind spots of national law and the directions for refining tax evasion legislation.

scholarly journals Diminished responsibility and alcohol

2010 ◽  
Vol 16 (3) ◽  
pp. 193-198 ◽  
Author(s):  
Nuwan Galappathie ◽  
Krishma Jethwa
Keyword(s):  
Criminal Law ◽  
Case Law ◽  
Law Reform ◽  
England And Wales ◽  
Life Sentence ◽  
The Law ◽  
Diminished Responsibility

SummaryIn England and Wales diminished responsibility is a partial defence to the charge of murder. If successfully argued by the defence, it reduces the charge from murder to manslaughter and thus avoids the mandatory life sentence. Alcohol has been reported to be a feature in up to 80% of all homicides but for many years the judiciary have set an almost unattainable threshold for the disease of alcoholism to amount to a finding of diminished responsibility, in accordance with other aspects of criminal law. Reform of the law on murder is likely to take many years but it is timely to recap the current law on diminished responsibility and review advances in case law in England and Wales on alcohol.

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