About the Work

In practice, tax law and criminal law intersect in various ways during case handling. This commentary therefore provides access to this extremely challenging subject for all parties involved from both perspectives: through a comprehensive presentation of tax evasion law on one hand, and through the explanation of the principles of general criminal and administrative offense law and procedural law on the other. This standard work has always combined the discussion of controversial legal issues with the presentation of relevant case law and valuable practical tips, thus offering a direct and optimal access to tax criminal law.

Benefits at a glance:

• In-depth commentary on all relevant areas of tax criminal law
• Presentation of the current legal status
• Clear and understandable
• Outstanding expertise

Target audience: For R.