Coverart for item
The Resource Das strafrechtliche Kompensationsverbot in der Umsatzsteuer : insbesondere unter dem Blickwinkel des Unionsrechts, Michael Johannes Böhme

Das strafrechtliche Kompensationsverbot in der Umsatzsteuer : insbesondere unter dem Blickwinkel des Unionsrechts, Michael Johannes Böhme

Label
Das strafrechtliche Kompensationsverbot in der Umsatzsteuer : insbesondere unter dem Blickwinkel des Unionsrechts
Title
Das strafrechtliche Kompensationsverbot in der Umsatzsteuer
Title remainder
insbesondere unter dem Blickwinkel des Unionsrechts
Statement of responsibility
Michael Johannes Böhme
Creator
Author
Subject
Language
ger
Summary
The prohibition of compensation in criminal law ({u00A7} 370 para. 4 s. 3 AO) is one of the most controversial elements of criminal tax law, and of great relevance especially in cases of value added tax fraud. This work comprehensively explains the history, background and limits of the prohibition, as well as its dogmatic foundations, especially with respect to value added tax law. It also illustrates the application of the prohibition in the context of self-denunciation in criminal tax law. The focus of the work is the systematic analysis of the case law pertaining to the prohibition, which is developed further in a comprehensive review of European Union law and EJC case law in value added tax law. In constructing case groups, the author demonstrates what a legally water-tight and constitutional interpretation of {u00A7} 370 para. 4 s. 3 AO could look like
Member of
Cataloging source
OHX
http://library.link/vocab/creatorName
Böhme, Michael Johannes
Index
no index present
Literary form
non fiction
Nature of contents
bibliography
Series statement
Studien zum Strafrecht
Series volume
Band 90
http://library.link/vocab/subjectName
  • Tax evasion
  • Tax evasion
  • Value-added tax
  • Value-added tax
Label
Das strafrechtliche Kompensationsverbot in der Umsatzsteuer : insbesondere unter dem Blickwinkel des Unionsrechts, Michael Johannes Böhme
Instantiates
Publication
Copyright
Note
Originally presented as the author's thesis (doctoral) - Universität München, 2018
Bibliography note
Includes bibliographical references
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Dimensions
23 cm
Edition
1. Auflage
Extent
268 pages
Isbn
9783848750771
Media category
unmediated
Media MARC source
rdamedia
Media type code
  • n
Other control number
9783848750771
System control number
(OCoLC)1053799045
Label
Das strafrechtliche Kompensationsverbot in der Umsatzsteuer : insbesondere unter dem Blickwinkel des Unionsrechts, Michael Johannes Böhme
Publication
Copyright
Note
Originally presented as the author's thesis (doctoral) - Universität München, 2018
Bibliography note
Includes bibliographical references
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Dimensions
23 cm
Edition
1. Auflage
Extent
268 pages
Isbn
9783848750771
Media category
unmediated
Media MARC source
rdamedia
Media type code
  • n
Other control number
9783848750771
System control number
(OCoLC)1053799045

Library Locations

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      3400 Chestnut Street, Philadelphia, Pennsylvania, 19104, US
      39.954941 -75.193362
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