Author: Korts, Sebastian
ISBN-Number:
Publisher: EUROFOUM Verlag GmbH Düsseldorf; www.euroforum-verlag.de
Edition/Year: 1/2008
Abstract:
In the eleventh section of the manager course of lectures offered by Euroforum Verlag (Düsseldorf), the author gives a basic introduction on this special domain of tax law, which in addition to the cognitions of gernal tax law accesses the general substantive criminal law as the fiscal penal and fine provisions of the German Tax Code, namely the provisions of paragraphs 369 to 412 of the German Tax Code. The latter provisions refer to a multitude of other laws. Thus, it is necessary not only to understand criminal law and criminal law proceedings. The author methodically introduces the reader to the subject and compiles a summary on the subject of the law regarding fiscal offences taking into account current jurisdiction and amendements in the law.