In the journal "AO-Steuerberater" (AO-StB 2021, 368), our colleagues Prof. Dr. Peter Bilsdorfer and Michael Kaufmann have published an article entitled "Die Steuergefährdung (§ 379 AO) als Auffangtatbestand von § 370 AO". The subtitle "If not a penalty, then a fine" reveals what it is about, namely the sanctioning of possible misconduct instead of a punishment "only" with a fine. Important to know: The step out of criminal proceedings does not necessarily mean that a fine has to be accepted in every case. This depends on the "subtleties" of the individual case, which Bilsdorfer/Kaufmann address.
Previously, our colleague Dr. Thomas Münkel had already commented in the Juris Praxisreport Versicherungsrecht (jurisPR-VersR 11/2021 note 3) on a decision of the Regional Court of Frankfurt (judgment of 06.05.2021 - 2-03 O 347/19) on the "Scope of the insurance market to be taken into account by the insurance broker (here: insurance comparison on the Internet)".