Tax evasion

Under a tax offense, tax crime, tax crimes, tax infringement in Austria professionally designed and financial crime / pass / offense, is generally seen as violations of tax law - in the German legal designated offenses usually less serious, offense all sanctioned with penalty breaches of the law, the terms as well as the extent of the concrete concept of national law-making are manifold. In addition to taxes in general, the term also includes violations of import and export duties, such as customs regulations and the like. Steuerdelkte are part of the economic crime. A distinction tax offenses are principally of tax avoidance, the non- discharge of taxes by legal means of all kinds

Basic

The Steuer-/Finanzvergehen include, for example:

• Incorrect tax returns (tax evasion in the usual sense )
• Control characters forgery ( manipulation of tax stamps )
• Smuggling ( violations of customs regulations )
• Receiving stolen property tax / customs handling stolen goods (trade with non- conformity was declared goods )

Offenses such as breach of tax secrecy or tax relief ( by public authorities) are not taken into account the tax crimes, they belong to public law.

Tax offenses in the classical sense of the non-payment of taxes and duties are already found in frrühneuztlichen law-making punishable, and develop in the 19th century completely ( about Austrian Gefällsstrafrecht 1836). The distinction of tax crimes and tax avoidance can be found for example in England of the 1860s. First scientific Examine come from the 1960s (such as Gary Becker 1968, Economics of crime ) The internationalization of financial trading are numerous new -criminal matters occurred. The absence of international rules of tax law means that there are many inter-governmental agreements on the subject.

Legal families

German legal system

In Germany include the tax offenses ( tax offenses ):

• Acts which are punishable under the tax laws Tax evasion ( intentionally ), tax evasion ( less difficult), even abetting tax evasion (§ 71 AO)
• Commercial air, violent and tied moderate smuggling
• Receiving stolen property tax

The tax law and financial criminal Austria distinguishes the following financial offenses (in the sense of § 1 para 1 the FinStrG in § § 33-52 punishable acts, ie acts as omissions ):

• Financial offenses in the area of ​​tax (tax - financial offenses ): Tax fraud (evasion, smuggling, or receiving stolen property with Evidence forgery or sham actions, § 39)
• Tax evasion ( willful violation of tax obligations, § 33)
• Negligent discharge shortening ( non-payment of taxes, default interest, etc. from carelessness, § 34)
• Financial offenses (such as non-compliance with deadlines, § § 49-51 )

Intentional financial offenses are crimes within the meaning of § 17 Abs 1 StGB ( § 1 para 3 FinStrG ), commercial commit a crime, and particularly gang violence leads to more severe punishment ( § 38, 38a FinStrG ), as did relapse ( § 41, 47 FinStrG ) and self-induced intoxication ( § 52 FinStrG ).

The Swiss criminal tax law distinguishes between the following tax offenses:

• Tax fraud ( by falsification of documents, Article 186 DBG ); Tax fraud ( by means of fraudulent conduct, article 14, paragraph 2 ACLA )
• Tax evasion ( intentionally or negligently, Article 175 DBG )
• Tax offenses committed ( deliberately or negligently Not descendants of rules or arrangement, despite a reminder, Article 174 DBG )

Other offenses are about misappropriation of withholding tax (Article 187 DBG ) or performing a front company for the purpose of concealment of money flows.