Law
89,00 €
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including VAT
cloth
ISBN 978-3-16-154975-5
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Published in German.
The discussion on tax evaders who report themselves to the authorities gives the clear impression that what is being dealt with is a one-dimensional form of culpability limitation. Tobias Ceffinato establishes a connection between the legal principle of voluntary declaration and the numerous provisions for showing remorse and making active amends.