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German court opinion finds errors interpreting tax law can preclude tax offences

02/11/2020

The German Federal Court (Bundesgerichtshof) has confirmed its long-standing legal opinion concerning criminal tax law. Even if all other elements of tax fraud are fulfilled, it does not constitute a criminal offence if fiscal damage was caused by an error in...

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Authors

Portrait ofBjörn Demuth
Dr. Björn Demuth
Partner
Stuttgart
Pascal Hornstein, LL.B. Dipl.-Jurist