The Resource Das Doppelbestrafungsverbot im Steuerrecht
Das Doppelbestrafungsverbot im Steuerrecht
Resource Information
The item Das Doppelbestrafungsverbot im Steuerrecht represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Das Doppelbestrafungsverbot im Steuerrecht represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- In case C-617/10 Åkerberg Franson, the Court of Justice for the European Union decided that it is non incompatible with the ne-bis in idem principle if in a tax fraud case, non-deductibility of VAT is followed by a criminal procure. However, this is only the case if the non-deductibility of VAT does not have the character of a criminal sanction. The author investigates if in Austria and Germany the non-deductibility of VAT is regarded as a criminal sanction
- Language
- eng
- Label
- Das Doppelbestrafungsverbot im Steuerrecht
- Title
- Das Doppelbestrafungsverbot im Steuerrecht
- Language
- eng
- Summary
- In case C-617/10 Åkerberg Franson, the Court of Justice for the European Union decided that it is non incompatible with the ne-bis in idem principle if in a tax fraud case, non-deductibility of VAT is followed by a criminal procure. However, this is only the case if the non-deductibility of VAT does not have the character of a criminal sanction. The author investigates if in Austria and Germany the non-deductibility of VAT is regarded as a criminal sanction
- Citation source
- In: Finanz Journal. - Wien. - Vol. 58 (2019), no. II ; p. 77-79
- http://library.link/vocab/creatorName
- Novacek, E
- Geographic coverage
-
- European Union
- Europe
- Language note
- German
- http://library.link/vocab/subjectName
-
- ECJ case law
- VAT
- tax fraud
- ne bis in idem
- VAT deduction
- criminal tax law
- Label
- Das Doppelbestrafungsverbot im Steuerrecht
- Label
- Das Doppelbestrafungsverbot im Steuerrecht
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Das-Doppelbestrafungsverbot-im/LeLGY1KXOUY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Das-Doppelbestrafungsverbot-im/LeLGY1KXOUY/">Das Doppelbestrafungsverbot im Steuerrecht</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Das-Doppelbestrafungsverbot-im/LeLGY1KXOUY/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Das-Doppelbestrafungsverbot-im/LeLGY1KXOUY/">Das Doppelbestrafungsverbot im Steuerrecht</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
