Law
Christoph Wolf
Error facti et error iuris
Die Vorsatzirrelevanz des Rechtsirrtums
[Error Facti et Error Iuris. The Irrelevance of the Perpetrator's Legal Assessments for His Intent.]
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Published in German.
According to today's prevailing view in German criminal law, some mistakes of law preclude intent, as, for example, the error of the tax evader about his tax liability. Christoph Wolf reviews this concept and counteracts it – also to the offender's advantage – with the proposition that only mistakes of fact can have the named effect.