Einziehung im Steuerstrafverfahren
Das Spannungsverhältnis zum Besteuerungsverfahren
Nomos, 1. Edition 2025, 580 Pages
The product is part of the series
Studien zum Wirtschaftsstrafrecht – Neue Folge
Book
€189.00
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ISBN 978-3-7560-3331-7
Published ca. November 2025 (can be pre-ordered)
Description
Following the reform of criminal confiscation in 2017, confiscation in (tax) criminal proceedings must also be ordered in respect of evaded taxes. The new regulations have led to numerous entanglements between confiscation in criminal tax proceedings and taxation proceedings.
The author investigates the conditions under which confiscation must be ordered in criminal proceedings involving tax evasion. He then outlines the adverse consequences arising from the tension between the criminal and tax law systems and evaluates the legal mechanisms currently available to mitigate these effects. Finally, he proposes a reform model for asset recovery in the context of tax-related offenses.
The author investigates the conditions under which confiscation must be ordered in criminal proceedings involving tax evasion. He then outlines the adverse consequences arising from the tension between the criminal and tax law systems and evaluates the legal mechanisms currently available to mitigate these effects. Finally, he proposes a reform model for asset recovery in the context of tax-related offenses.
Bibliographical data
| Edition | 1 |
|---|---|
| ISBN | 978-3-7560-3331-7 |
| Subtitle | Das Spannungsverhältnis zum Besteuerungsverfahren |
| Publication Date | ca. Nov 6, 2025 |
| Year of Publication | 2025 |
| Publisher | Nomos |
| Format | Hardcover |
| Languages | deutsch |
| Pages | 580 |
| Medium | Book |
| Product Type | Scientific literature |
Additional material
Product safety information
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Nomos Verlagsgesellschaft mbH & Co. KG
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76530 Baden-Baden, Germany
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www.nomos.de