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strategy and tactics in criminal tax
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Summary of Unit
"strategy and tactics in criminal tax"
(from Dr RA . hc Michael Bärlein)
firm, Bärlein, Frings, Panais, Frey Schmitt, Venn, Lenestrasse 3 defense lawyers have repeatedly versuchen, die meist recht einseitige
Dies ist auch erforderlich, weil die Ennittlungsbehörden stetig aufgerüstet haben, z. B. bei der Entwicklung von Computerprogrammen bei Betriebsprüfungen mit der Folge,
dass Betriebsprüfungsverfahren häufig in Ermittlungsverfahren mündeten. Der Gesetzgeber hat fleißig angebliche Schlupflöcher
geschlossen und auch die Strafen für Criminal tax matters increased considerably.
The penalties for commercial fraud is, for example, a already from the different objectives, that of Accountants
and Strafvelieidiger their Task approach.
The obligations of tax advisers are described as follows:
advised clients those steps that lead to the desired goal
are appropriate and to avoid disadvantages for the ALiftraggeber if
these are predictable and preventable.
these are predictable and preventable.
And he has the client show the relative
safest and most dangerous way to the intended tax target Formuliemng This comes from a recent decision of the Supreme Court of 19 March 2009, Az IX ZR 214/07
, Case" Haarmann, Hemmelrath . /. Werhahn. is for the defense lawyer is to prevent the clients a willful violation of law
to obtain tax benefits or a recklessness that led to a loss of tax, under the
Criminal Procedure Code can be detected or because not always a acquittal defense is possible to help ensure that a just punishment for
the client is fixed or a consensual termination the process is brought about
without penalty. The daily practice of the investigations in criminal tax matters is as follows: andl
tax investigators or prosecutors can be found at 07.30 clock in front of the Ob, one of their projects
access.
targets are
first the accused taxpayer;
second student of his tax advisors;
the business of the taxpayer;
4th possibly witnesses.
not sufficient, that the voice of the person or persons affected received
, but only bemhigende calls are made, it must be immediately acted refers §
385 para 1 AO) is called metaphorically a building 'burst' (borrowed the concept is the protection of nuclear reactors) must give
: first Recommendation silence
second Recommendation silence
The 3rd and 4 Recommendation is silence.
This is the first crucial interface, I call them, the first tooth
between the tasks of the defense lawyers and accountants, as have most
only defense on an emergency team that is trained.
Special germinates results of a tax consultant for tax proceedings are required when it
example following provisions of the tax code is:
At the beginning of the search must be tested werden, ob die erschienenen
Finanzbeamten für diesen Fall überhaupt zuständig sind. Besondere Zuständigkeiten für Finanzbehärden finden sich in den §§ 386 bis 390
AO, Zuständigkeitsregelungen für Ermittlungsverfahren der Finanzbehärde.
Darüber hinaus sind besondere Regelungen der Abgabenordnung für Steuerstrafverfahren
zu beachten:
§ 391 AO, Gerichtszuständigkeit
§ 392 AO, Persänliche Qualifikation des Verteidigers §§ 393 bis 396, 404 AO, Befugnisse, Akteneinsichts- und Aussetzungsregelungen
§§ 397 bis 403 AO, Ermittlungsverfahren
§§ 409 bis 412 AO, Bußgeldverfahren.
Die Durchsuchung muss im Rahmen der Gesetze, d. h. im Rahmen der StPO erfolgen.
Hierzu sind wiederum spezielle Kenntnisse der Strafprozessordnung erforderlich,
z.B. ob der Durchsuchungsbeschluss des Amtgerichts gesetzlich korrekt formuliert
ist und wie eine Durchsuchung "regelgerecht" ablaufen muss.
Unser Büro hat einen Leitfaden im Umfang eines schmalen Leitzordners zusammengestellt,
der bei Durchsuchungen mitzuführen ist, um To check whether the search
de lege artis "runs, or whether opposition to actions and measures run a burst protection:
always in line with the Code of Criminal Procedure. These usually held in a relaxed
type of survey interviews are not in a Vennerk
and prescribes how the Code of Criminal Procedure, subject to an interrogation log
.
follows "after detailed instruction on his rights"
Often it is recommended that the accused identify taxpayers a criminal defense lawyer
aside from the other office as the attorney of the company concerned or the Prosecutor, who acts as supervisor of the witnesses. It is here
the risk of conflicts of interest, a danger that the defense lawyer must weigh carefully since it is otherwise punishable under § 356 of the Penal Code makes.
This does not mean that the various defense lawyers can work together.
The Federal Constitutional Court has endorsed the possibility of so-called base defense
explicitly. That is, counsel should, where possible, jointly defend
.
the tax code, you will not find in this section.
Pull the other hand, the latest comment from 2008 rate, you find that
same rule has tripled not only others, but explains a telecommunications surveillance in these tax cases admissible
is
• suspicion of tax evasion under the conditions of § 370 para 3 sentence a
2 No. 5 AO; • suspicion of commercial, violent and gang-like
smuggling. § 373 and AO
• suspicion of receiving stolen property tax in the case of
§ 374 para 2 AO My recommendation in large investigations: Absolute phone ban.
under the provisions of § 261 of fcillt. Previously this only applied to money
of crime that can be subsumed under a § 370 AO. In the official printed matter of justifying the need for these measures
(BT-Drs.
1417471, 18) states that not every form of tax evasion is part
of organized crime but evaded taxes increase the financial power
of organized crime .
To return to the search warrant and the need for cooperation
of Accountants und Strafverteidiger:
Die 25 wichtigsten Kontrollfragen, die Steuerberater und Strafverteidiger bei einer
Hausdurchsuchung beachten müssen und die Sie kennen sollten, sind in einem gemeinsamen
Aufsatz von Steuerberater Dieter Hild und Rechtsanwalt Eckart C. Hild
in der Zeitschrift "Betriebsberater" 1999, Seite 343 ff aufgelistet. Die Liste müsste heute aktualisiert werden:
evidence (§ 1 02 Code of Criminal Procedure) is not the search allowed had. The prosecution sought nevertheless targeted to documents that the body of facts concerned, who was not part of the search warrant.
chance finds, which are targeted at beschlagnalunt searches can not, as evidence
be used. Therefore, a thorough examination of the search warrant
and knowledge of the importance of chance finds are essential.
strategy warrants
be even more important this time the defense lawyer and the above-described
tactics, if the taxpayer is arrested. The legal test of whether
can ever present the requirements for a warrant or an arrest
is possible usefully be made by a defense lawyer. Investigators love fast arrests: public appeal
and as the day before Christmas Eve.
Why, shows that a popular saying in the circles of the flippant enforcement authorities
"pre-trial detention creates Rechtskraftl. In detention or the threat would
the accused are often prematurely to things that he afterwards re-qualify
.
Even ads
An effective self-disclosure rules out criminal liability in the execution of a
arrest warrant is therefore necessary to consider that question first.
an important issue, which in both cases, the Liechtenstein-defense has also employed as
Accountants, concerned the effectiveness of self-display, and
for this is the moment of self-display of enormous importance.
Prosecutors Bochum took the view that self-view of the taxpayer
are therefore not effective because they "had to pay off" because of the detailed reporting
with the discovery of their tax offense.
(blocking effect of the 371 paragraph II AO) with the discovery of their tax offense.
"According
No. 2
No not possible when an officer appeared of tax authorities to tax
examination or the initiation of an offender against Strafoelfahrens was notified to him. The first alternative, the so-called, Matt theory ' was developed. Then an officer appears to test as soon as he enters
the property and / or the residence of the taxpayer for the purpose examination or the initiation of an offender against Strafoelfahrens was notified to him. The first alternative, the so-called, Matt theory ' was developed. Then an officer appears to test as soon as he enters
1993, 376). The arrangement of the
examination alone is harmless. After completion of the test lives the way
to reimburse a self-ad again (Randt / Schmiff, DStR 2008
489, 490 with further references).
This seemingly simple throw-to-use formula in the cases Liechtenstein
still have questions mif to none other than Salditt argues 2008
84, 87; in this direction FehlinglRothbächer, DStZ 2008, 821,
826):
The prohibition on the use results in a negative sentence prognosis
present. Therefore, an investigating judge with knowledge of the situation no
should have been issued search and seizure decisions. If he were in Ignorance would have been allowed, so the decision was surreptitiously °. Both
§ 371 Abs occur
2 No one
AG. As a result is yet, no decision of a High Court before. criminal proceedings that begin with the district court of Bochum, are not decided by the Supreme Court , but by the Higher Regional Court of Hamm. The Supreme Court will decide only
is when the process was opened before the regional court in Bochum. If you already have to arrest warrant is, for the defense lawyers, the
important tactical question of whether he present the question of the effectiveness of self-display already with the adhesive or complaint only after the commencement of the trial
. In general, it is wiser to bring the legal question before the trial
system, since in a civil complaint, the courts only a summary examination
. In general, it is wiser to bring the legal question before the trial
system, since in a civil complaint, the courts only a summary examination
the grounds for detention and rarely on substantive law issues . Enter
The same meaning of the substantive criminal law in the early stages of
investigation, in particular for verifying the legality
an arrest warrant.
The question of whether crimes "with a tax evasion case concerning Tatmehrheit"
(Tax Code §
370 para 2 no 2) is possible, recently the Supreme Court decision by
v. 22 September 2008 - 1 str 323/08 - decided as follows:
27
para a
Criminal Code, is go back the the individual main acts involved, was the adoption of several
in proportion to the Tatmehrheit ( § 53 para a Criminal Code) to each other deeds
the facilitation of tax evasion does not prevent. "
For Accountants, he is probably an imposition. The involvement of a defense lawyer is therefore recommended. zitielie The decision of the Supreme Court could play for the height of the expected punishment is important role. When asked why the amount of the penalty erwalienden
already in checking the legality of the arrest warrant is beIücksichtigen to I will discuss later.
jurisdictional issues, the necessary integration of the activities of tax advisers and defense lawyers the result of two further examples:
The cooperation of representatives of both professions is important in issue which
financial authority and which prosecutors in the specific control procedures are responsible
. For this purpose there are special provisions in the tax code (§ § 387 to 391
AO), which are applicable according to its terms only to the jurisdiction of the tax authorities öliliche
. The Accountants shall examine the financial authorities can be considered
, the defense lawyers on the other hand there is the responsibility for the
tax proceedings from the Courts Act and the Code of Criminal Procedure.
Both must agree on the question of jurisdiction.
Experts by the way is now clear that the prosecutor in Bochum the Liechtenstein cases
not responsible, nor the district court of Bochum.
Another argument Wal'um a verantwOliungsbewusster defense should always
consult a tax adviser, is the fact that
the Blankettstrafgeset ze
of § 370 ff AO, which must be filled only by the tax laws, for
the defense lawyers typically "
terra incognita" are.
What Strafvelieidiger germinates Ulieil the federal court of 18.11.2008, Az
VIII R 07/24, the so-called "Black funds". The Ausleglmg of Ulieils and make application to specific cases, the tax adviser. This can be the
not criminal lawyer.
This is z. B. for sales tax laws with foreign participation. A defense lawyer would put you at a risk of liability if he no tax advisers would
attention.
Do you know a criminal lawyer, to which the diametric reversal of finallzgerichtlichen law on tax exemption for intra-Community supply (§ 4
No. 1 in B, § 6 a VAT Law) is known?
Steuerberater and defense lawyers in the team
preliminary to comment on the issues regulated by the § 392 and § 410 paragraph 3 AO
power alone to defend the taxpayers through tax consultants, tax agents,
auditors and certified accountants. The power
ends for sole defense, when the prosecutor or the court involved (in
penalty proceedings).
As the defense lawyers are always involved must Welid it is "seriously"
, should Welid possible to be formed joint teams from the beginning to
defend the client as possible.
defend the client as possible.
Which Accountants should now defend together with the defense lawyers in the team
. It seems reasonable to instruct the accountant of the accused or the firm with • Often the counselor as a witness be useful:
more arguments. Mitvelieidiger as he is a party,
his statements thus do not have the same weight as that of a witness.
• Third, there may be a conflict of interest.
• Fourth: Often enough, the consultants for its proximity to the taxpayer of the tax police bodies registered as a co-accused, so he is automatically ruled out as a defender.
In the larger tax consultants are Accountants who have never had with the attorney-client relationship
to do something - "Chinese walls" - to leave them as Mitverteidiger in
the team can be taken without knowledge is wasted.
If the team was blocked in the light of the above factors together
If the team was blocked in the light of the above factors together
and the first "attack", is sich die Frage: Kämpfen
wir mit allen Mitteln der StPO, um eine Einstellung mangels Tatverdachts zu
erlangen oder aber sollen wir verhandeln?
Verständigung in Steuerstrafsachen Diese zweite Frage muss schon deshalb geklärt werden, weil in Steuerstrafverfahren
die tatsächliche Verständigung als Instrument der Verfahrensbewältigung inzwischen
höchst richterlich anerkannt ist. Durch die Verständigung können in einem Zuge sowohl
der materielle Steueranspruch als auch der Strafanspruch erledigt werden
Vor einer Verständigung müssen Strafverteidiger und Steuerberater necessarily jointly discuss
the possible forecasts of the outcome of the trial
.
Liechtenstein Back to our case: There must be considered in predicting
whether the illegally purchased CDs in the process as a means of evidence Liechtenstein Back to our case: There must be considered in predicting
may be used.
If - as has happened in fact - from the documents provided to the Federal Intelligence Service
been leaked, only stating that the accused person is the beneficial owner of the
Vermögenswelien of the foundation, the question must be clarified
whether the CDs at all as evidence usable. The vast majority
vertreten Juristen die Meinung, es bestehe ein Verwertungsverbot, da die CDs
durch eine strafbare Handlung erlangt wurden. Von vielen wird die Auffassung ge
teilt, dass sogar die Angaben, die der Beschuldigte im Hinblick auf das rechtswidrig erlangte CD-Material gemacht hat, nicht verwertbar seien.
Auch hier ist die Verzahnung des Wissens des Strafverteidigers und des Steuerberaters
von großer Bedeutung.
Überprüft werden muss auch, ob ein solches Verwertungsverbot
eine steuerrechtliche Interessant ist hier das Urteil des Bundesfinanzhofs vom
04.10.2006, Az. VIII R 54/04, in which the court in qualified basis violations
or with evidence that was obtained in criminal way by the financial authority
expressly affirms a long-range effect.
you'll wonder why this has not done any of those affected. This is a slightly bedlückende history.
The concerns about the alleged illegally obtained evidence were obviously also the prosecutor in Bochum known. The now at his own request
top prosecutor
L. is therefore "soft deals" offered
haben, die Beschuldigten als so verlockend erschienen, dass sie ein schnelles Ende mit finanziellen Schrecken vorzogen. Die öffentliche Prangerwirkung im Fall
Zumwinkel hat die Beschuldigten zusätzlich bestärkt, nicht in die Konfliktverteidigung
zu gehen.
Wie sehr sich das Blatt inzwischen gewendet hat, ergibt sich daraus, dass die Staatsanwälte
in Bochum sich an die ausgehandelten Deals mit der OStA'in Frau nicht
mehr gebunden fühlen und über Geldauflagen bei Einstellungen gern. § 153 a StPO verhandeln oder statt "Soft deals" empfindliche Strafen beantragen. Dabei kam das BGH-U11eil v. 02.12.2008 - 1 Str 416/08 - including published
wistra, Issue 3, p. 107, the new stricter principles of tax proceedings developed
for law enforcement at the right time. want to be seen
From talking to magistrates or judges at the District Court that
they do not "bullying" by the Supreme Court can. For Bochum but this does not
.
Finally, one last argument, so I think the Verzalmung between defense lawyers and accountants
in criminal tax
for indispensable.
The question of whether the tax investigation, the IRS Criminal or the prosecution
the offer should be made, the procedure you. Code of Criminal Procedure § 153 a set, must be of Accountants and defense lawyers are checked very thoroughly to develop according to the results of this test, a common strategy.
is negotiated before or submitted in writing and orally, is necessarily the
access to the files required. From the file, there is the found to date
facts. Delivery of Ennittlungsakten also to the client is not only permissible,
but also for a successful criminal defense imperative.
Nur nach gemeinsamer Durchdringung der Ermittlungsakten durch Steuerberater,
Strafverteidiger und Mandanten können die erforderlichen strategischen Maßnahmen zur Verteidigung ergriffen werden:
Wenn verhandelt wird, vertreten wir die These:
Sobald die Frage der Einstellung gegen Geldauflage mit dem Gegner erörtert wird,
ist die Unschuldsvermutung fragwürdig geworden. Eine Defense with the objective to achieve an acquittal
is to achieve then no.
other hand, the tax adviser, for example, in terms favorable to his client
tax estimates would prefer to reach a sclmellen end of the procedure using the
§ 153 a Code of Criminal Procedure. An important argument in favor of a tax consultant
a contract under § 153 is a Code of Criminal Procedure in particular, that the tax payment can be agreed as a condition
. Here you need further observed that in Berlin, according to the settings Conclusion: Confident team work always serves the interests of the client.
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