New publications on criminal tax law

Our colleagues Prof. Dr. Peter Bilsdorfer and Michael Kaufmann have once again published two articles on criminal tax law. In issue 15/16 of the journal Betriebs-Berater (BB), they present something astonishing: they explain that tax investigators have been equipped with weapons without legal legitimation. In issue 4 of the journal AO-Steuerberater, the two colleagues deal with the question of whether it is possible to be convicted of tax evasion even without a legally binding tax assessment. After answering this question in the affirmative, Bilsdorfer/Kaufmann examine how such a dilemma can be avoided.