Zur Bindung der Finanzbehörde an den Grundsatz des nemo tenetur se ipsum accusare - Zugleich ein Beitrag zur Systematisierung abgabenrechtlicher Mitwirkungspflichten -
Description
»The Tax Office and the Proceedings. On the Tax Authority's Binding to the Principle of Nemo Tenetur Se Ipsum Accusare - At the Same Time a Contribution to the Systematisation of the Duties to Cooperate Under the Tax Law -«: The work is dedicated to the question of the conformity of duties to cooperate under tax law with the principle of nemo tenetur. In addition to the foundations of the tax law maxim of cooperation, it also examines the status and extent of the principle of freedom from self-incrimination. The contradictions that emerge in the subsequent synthesis of these two desiderata of the constitutional rule of law are resolved by developing a differentiated system of solutions.
