Die leichtfertige Steuerverkürzung 978-3-16-160150-7 - Mohr Siebeck
Law

Carolin Langlitz

Die leichtfertige Steuerverkürzung

Eine Studie zur Verantwortlichkeit gemäß § 378 AO bei Aufgabenteilung zwischen Steuerpflichtigem und Steuerberater

[The Reckless Understatement of Tax. A Study on Accountability in Accordance with Section 378 of the Fiscal Code of Germany in the Case of a Division of Tasks between the Taxpayer and the Tax Adviser.]

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Published in German.
Does the division of tasks between a taxpayer and his tax adviser lead to a loophole in the law on fines if the adviser recklessly prepares an incorrect tax return? Carolin Langlitz provides answers to this question and presents thoughts on reforms regarding Section 378 of the Fiscal Code of Germany.
Does the division of tasks between a taxpayer and his tax adviser lead to a loophole in the law on fines if the adviser recklessly prepares an incorrect tax return? Carolin Langlitz provides answers to this question and presents thoughts on reforms regarding Section 378 of the Fiscal Code of Germany.
Authors/Editors

Carolin Langlitz Geboren 1993; Studium der Rechtswissenschaft an der EBS Universität für Wirtschaft und Recht in Wiesbaden; 2017 Master of Arts in Business for Legal Professionals an der EBS Universität; wissenschaftliche Mitarbeiterin an der Universität Mainz und im Examinatorium der EBS Universität; 2020 Promotion an der EBS Universität; derzeit Rechtsreferendarin am Hanseatischen Oberlandesgericht.

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