Exciting development in the case law of the criminal tax senate of the BGH
- Created: 02 December 2019
In a series of decisions, the Criminal Tax Senate of the Federal Court of Justice limited confiscation to the advantage of businesses! The new thing: The First Senate will no longer view confiscation (alone) in the saving of tax expenses.
Attorney Folker Bittmann, retired senior public prosecutor, pursued the consequences in several articles. Together with district court judge Dr. Sohre Tschakert, Mr. Bittmann developed a 'red thread', wistra 2019, 433, to comment on the decisions on income and revenue tax criminal law in the ZWH 2019, 292 and 294.