Tax Fraud in German Law and the Protection of the Financial Interests of the European Union
Posted: 2 Aug 2005
Date Written: July 11, 2005
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: Suggested Citation