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Panama: A Former Tax Haven

05.06.2019 | On March 13, 2019, after intense analysis and dialogue, the finance ministers from the Europe- an Union removed Panama from the list of “tax haven” countries. This means...


Germany is putting pressure on dubious tax arrangements

27.05.2019 | In line with the EU directive on the obligation to report certain forms of fiscal cross-border transaction, Germany is also considering imposing such an obligation for purely domestic...


EU Financial Protection Strengthening Act – Criminal law amendments to protect the financial interests of the European Union

04.03.2019 | The Director of Tax Research LLP and Professor of International Political Economy Practice at the University of London, Mr Richard Murphy, published a report in January 2019  according...


Own fault yardstick for determining default surcharges

25.02.2019 | In the hearing of 12.12.2018 - B 12 R 15/18 R - the Federal Social Court reversed the judgment of the North Rhine Westphalia State Social Court of...


Statute of limitations after voluntary declaration

20.02.2019 | The purchase of tax CDs by the tax authorities for the uncovering of tax evasions seems to fall somewhat into oblivion at present. Der Beitrag Statute of limitations...


Typical practical pitfalls: Criminal law risk in contractual arrangements

08.02.2019 | Employers regularly stumble across the example case described here. In the following, we will show what the risks are and what penalties can be imposed. Der Beitrag Typical...


Annual tax evasion in Europe estimated at possibly 825 billion euro

01.02.2019 | The Director of Tax Research LLP and Professor of International Political Economy Practice at the University of London, Mr Richard Murphy, published a report in January 2019  according...


Reasons for mitigating penalties in the event of the perpetrator and beneficiary of a tax offence falling apart

28.01.2019 | In criminal proceedings for accusations of tax evasion, the amount of the reduced taxes has a decisive effect on the sentencing. The statutory requirement of § 370 (3)...


The amount of the fee is an important indication of self-employment

18.01.2019 | The Federal Social Court (BSG) has decided in a trend-setting judgement (of 31.03.2017, Az. B 12 R 7/15 R) that an agreed fee, which lies clearly over the...