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Vermgensabschpfung im Steuerstrafrecht
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Die Abschaffung der Verfallsperre im Zuge der Reform des Rechts der Vermgensabschpfung zum 1. Juli 2017 hat die Anwendbarkeit der Einziehungsvorschriften fr das Steuerstrafrecht zur Folge. Mehrere Nachjustierungen des Gesetzgebers lassen vermuten, dass die Eigenheiten des Steuerstrafrechts bei der Reform nur unzureichend bercksichtigt worden sind. Die dadurch entstandene Schnittmenge zwischen neuem Einziehungsrecht und Steuerstrafrecht ist Gegenstand dieser Arbeit, da neben die klassische Steuereintreibung durch die Finanzmter nun auch Einziehungsentscheidungen durch Strafgerichte treten knnen.
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