Tax Fraud in German Law and the Protection of the Financial Interests of the European Union

Posted: 2 Aug 2005

See all articles by Stefan Kirchner

Stefan Kirchner

University of Lapland, Arctic Centre

Date Written: July 11, 2005

Abstract

The article introduces the reader to the crime of Tax Fraud under German Law according to Section 370 Abgabenordnung with a particular look at the protection of the financial interests of the European Union. We will look at Section 370 Abgabenordnung itself, the applicability of the Abgabenordnung as well as the crime itself. Furthermore we will address the issue of nonintentional tax fraud as well as the relation between tax and subsidy fraud.

Note: Downloadable document is in German.

Keywords: Tax, Fraud, Crime, Criminal, Law, EU, financial, European, Union, Germany, Abgabenordnung

JEL Classification: K39, K33, K42

Suggested Citation

Kirchner, Stefan, Tax Fraud in German Law and the Protection of the Financial Interests of the European Union (July 11, 2005). Available at SSRN: https://ssrn.com/abstract=759450

Stefan Kirchner (Contact Author)

University of Lapland, Arctic Centre ( email )

P.O. Box 122
Rovaniemi, Lapland 96101
Finland
+358404844001 (Phone)

HOME PAGE: http://www.ulapland.fi

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