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Praxis des Steuerstrafrechts

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Brand
Springer Nature
Manufacturer
N/A
Part Number
0
GTIN
9783642587498
Condition
New
Product Description

Der Steuerfachmann kommt mit dem Steuerstrafrecht dann in Berhrung, wenn davon steuerrechtliche Manahmen abhngen. Das gilt etwa fr die verlngerte Festsetzungfrist bei leichtfertiger oder vorstzlicher Steuerverkrzung, fr die nderung von Steuerbescheiden nach Auenprfung und die Festsetzung von Hinterziehungszinsen. Auch die strafbefreiende Selbstanzeige gehrt zur Praxis des Beraters. Ihre Voraussetzungen und Modalitten (mit Muster) bilden den Schwerpunkt neben dem Verhalten des steuerlichen Beraters im Ermittlungsverfahren gegen seinen Mandanten - insbesondere bei Durchsuchungen in der eigenen Kanzlei. Eingeschlossen sind auch die Rechte und Pflichten bei einer Verteidigung des Mandanten. Insgesamt bietet das Buch eine umfassende Hilfestellung bei der Bearbeitung steuerstrafrechtlicher Fragen.

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