Die Nichtabführung von Umsatzsteuer als Straftat

Bok av Mareike Schmidt
»Non-Payment of Value Added Tax as a Criminal Offence«As a response to organised fraud relating to VAT, the legislator introduced sec. 26b, 26c of the German value added tax act according to which the non-payment of VAT can be a criminal offence. The dissertation deals with the interpretation of and practical approach to these provisions. Its key aspects are the analysis of cases of incapability to pay the tax as well as considerations regarding the justification of the provisions with regard to the general system of fiscal offences in German law.