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Tony Rostalski
Alternativ legitimierte Verhaltensnormen
Zur Legitimation des strafbewehrten Verbots der Hinterziehung verfassungswidriger Steuern
[Alternatively Legitimised Norms of Conduct. On Legitimising Criminal Prosecution for the Evasion of Unconstitutional Tax.]
2019. XIV, 187 pages. Published in German.
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Summary
Is evading unconstitutional tax punishable? Tony Rostalski differentiates between absolute and relative unconstitutionality. The concept allows punishments to be considered when an alternatively legitimised norm of conduct has been violated.