Tobias Ceffinato
Vollendungsumkehr und Wiedergutmachung
[Repenting and Making Amends.]
2017. 337 pages. Price for libraries
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Summary
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.