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Das Verhaeltnis zwischen strafrechtlichem Ermittlungsverfahren und Steuerverwaltungsverfahren
Hardcover
Series: Forum Unternehmens-, Steuer- Und Bilanzrecht, Book 24
ISBN13: 9783631891810
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Mar 11 2024
Pages: 250
Weight: 1.00
Height: 0.63 Width: 5.83 Depth: 8.27
Language: German
In seinem Werk untersucht der Verfasser unter Berücksichtigung aktueller Rechtsprechung und Literatur bestehende Streitstände hinsichtlich des Verhältnisses zwischen straf- und steuerrechtlichem Ermittlungsverfahren vor Einleitung der einschlägigen Gerichtsverfahren. Kern des Werkes ist die sich an eine Darstellung und Betrachtung der einzelnen Verfahren anschlie ende Untersuchung von Überschneidungen im Hinblick auf Rechtsgrundsätze, Kompetenzen und Normen. Die der rechtswissenschaftlichen Methodik folgende Würdigung von Vorschriften aus Abgabenordnung und Strafprozessordnung sowie sich aus diesen ergebende Konsequenzen stehen hierbei im Vordergrund. Die gesammelten Erkenntnisse werden schlie lich mit ihren Folgen für Steuerpflichtigen und Finanzverwaltung in Relation betrachtet.
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