The Resource Das Doppelbestrafungsverbot im Steuerrecht

Das Doppelbestrafungsverbot im Steuerrecht

Label
Das Doppelbestrafungsverbot im Steuerrecht
Title
Das Doppelbestrafungsverbot im Steuerrecht
Creator
Subject
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
Instantiates
Publication
Label
Das Doppelbestrafungsverbot im Steuerrecht
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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