Prohibition of compensation in criminal turnover tax law – Basic ruling of the BGH of 13 September 2018 – 1 StR 642/17
No waiver of evasion interest by the tax office – not even in the case of an actual agreement
Commercial Unreliability because of tax and contribution arrears as well as issuing an order of punishment
12.11.2018 | In the underlying case, the plaintiff and operator of an ice cream parlour received a penalty order for withholding and embezzlement of wages in 37 factual majority cases with permission for a pub and food business, whereupon the responsible District Office revoked the permission under catering law. The decision was based on the order of punishment.
Faster in the money laundering suspicion visor: Higher Regional Court Frankfurt am Main takes bank coworker with the indication of suspicion more strongly into the obligation with the delivery of reports
07.11.2018 | Deutsche Version Reports from clients who are accused of prematurely criminal money laundering (§ 261 StGB) are increasing. This applies in particular to those clients who – mostly due to their business activities – make higher or regular cash deposits, such as gastronomes or commercial merchants. If large sums of money are to be transferred…
Penalties for tax evasion „small extent“ – it can’t be more sweeping
25.10.2018 | We are often asked by our clients how much penalty they should expect for the accusation of tax evasion. For us, this is an absolutely understandable question, since everyone who is confronted with a criminal charge not only wants to know what the subsequent payment of the tax will cost him, including interest on evasion, but also whether he must expect a fine or even imprisonment.