Das erlangte Etwas bei Steuerstraftaten

Confiscation under Section 73 of the German Criminal Code (StGB) is considered one of the most controversial issues in criminal law practice and scholarship. Even years after the reform, numerous questions remain unresolved. This dissertation examines the fundamental question of what is gained through tax offences. With regard to tax evasion, it begins by discussing ‘saved expenses’ as proceeds of crime in abstract terms, in order to determine the correct addressee of a confiscation order on this basis. Furthermore, the dissertation addresses other issues relating to the determination of the proceeds of crime in various types of tax evasion, but also in the area of tax fraud.