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  1. Vorfragenkompetenz und Bindung bei der Auslegung steuerrechtlicher Vorschriften
    eine Untersuchung zur Vermeidung divergierender Entscheidungen im Steuer- und Steuerstrafrecht aus verfassungsrechtlicher Perspektive
    Author: Schnabelrauch, Marcus
    Published: 2021; ©2021
    Publisher:  Nomos Verlagsgesellschaft, Baden-Baden

    Nach derzeitiger Rechtslage kann ein Strafgericht wegen Steuerhinterziehung verurteilen, obwohl das Finanzgericht den zugrundeliegenden Steueranspruch verneint. Grundlage hierfür ist die sogenannte Vorfragenkompetenz der Strafgerichte für... more

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Unlimited inter-library loan, copies and loan

     

    Nach derzeitiger Rechtslage kann ein Strafgericht wegen Steuerhinterziehung verurteilen, obwohl das Finanzgericht den zugrundeliegenden Steueranspruch verneint. Grundlage hierfür ist die sogenannte Vorfragenkompetenz der Strafgerichte für steuerrechtliche Vorfragen. Die Arbeit untersucht, ob derart widersprüchliche Entscheidungen aus verfassungsrechtlicher Sicht vermieden werden müssen. Auf Grundlage einer umfassenden Analyse der Rechtslage unter Einbeziehung verwandter Rechtsgebiete begründet die Arbeit die Verfassungswidrigkeit der Vorfragenkompetenz der Strafgerichte und macht tragfähige Vorschläge für eine Gesetzesreform. Ein Exkurs zur Rechtslage in Zivil-, Verwaltungs- und Sozialgerichtsverfahren bildet den Abschluss der Untersuchung. Under current German law a criminal court is allowed to sentence for tax evasion although the tax court denies the underlying fiscal claim. This consequence follows from the criminal courts’ competence to examine preliminary tax questions (Vorfragenkompetenz). The work analyses whether such contradictory decisions have to be avoided for constitutional reasons. Based on a comprehensive analysis of the current legal situation including related fields of law the work establishes that the criminal courts’ competence to examine preliminary tax questions is unconstitutional; this result is followed by viable reform proposals. The investigation is concluded by an excursus regarding the legal situation in civil, administrative and social court proceedings.

     
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    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Dissertation
    Format: Online
    ISBN: 9783748924524
    Other identifier:
    RVK Categories: PP 3685 ; PH 4120
    Edition: 1. Auflage
    Series: Steuerwissenschaftliche Schriften ; Band 76
    Array
    Subjects: Strafprozessrecht; Bindung; Finanzverwaltung; Finanzgerichtsbarkeit; Widerspruchsfreiheit der Rechtsordnung; Vorfragenkompetenz; Vermeidung divergierender Entscheidungen; Folgerichtigkeitsgebot; Finanzrecht; Steuerrecht; Verfassungsrecht; Steuerstrafrecht; Steuerhinterziehung; Verwaltung; Reform; Verfahren; Strafprozess; Gerichtsverfahren; constitutional law; criminal procedings; court proceeding; tax law; administration; reform; criminal tax law; procedure; tax evasion; financial law
    Scope: 1 Online-Ressource (748 Seiten)
    Notes:

    Gesehen am 06.07.2021

    Dissertation, Universität Heidelberg, 2020
  2. The markets in crypto-assets regulation (MICA) and the EU digital finance strategy
    Author: Zetzsche, Dirk; Annunziata, Filippo; Arner, Douglas W.; Buckley, Ross P.
    Published: 06/11/2020
    Publisher:  European Banking Institute e.V., Frankfurt am Main, Germany

    The European Commission published its new Digital Finance Strategy on 24 September 2020. One of the centrepieces of the Strategy is the draft Regulation on Markets in Crypto-Assets (MiCA), designed to provide a comprehensive regulatory framework for... more

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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 636
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    The European Commission published its new Digital Finance Strategy on 24 September 2020. One of the centrepieces of the Strategy is the draft Regulation on Markets in Crypto-Assets (MiCA), designed to provide a comprehensive regulatory framework for digital assets in the EU.With MiCA the EU Commission has proposed bespoke regulation for utility tokens and stablecoins including payments tokens, asset-backed tokens and “significant” stablecoins (including “global stablecoins”). As to investment and securities tokens, the EU Digital Finance Strategy relies on the existing body of EU financial and securities law, with the Prospectus Regulation, the MiFID framework as well as the UCITSD and AIFMD at its core, with the intention to incorporate necessary changes as part of the existing ongoing amendment and review processes. MiCA provides for a bespoke prospectus regime for crypto-assets, with the issuing of e-money tokens (i.e. payment tokens), asset-referenced tokens (also known as stablecoins) and crypto-asset services being regulated activities subject to licensing. While supervision of crypto-asset service providers (CASPs) will rest with national authorities, supervision of significant asset-referenced and e-money tokens will rest mainly with the European Banking Authority.The EU Digital Finance Strategy marks a very important step for the EU in developing both innovation and the Single Market. At the same time, while MiCA is an ambitious legislative project, there is room for improvement. First, the scope of MiCA remains uncertain as the draft MiCA does not clearly delineate between utility tokens subject to MiCA and investment tokens subject to EU securities law. Second, a systematic approach to EU law is absent. Thresholds and concepts known from other EU laws should be firmly embedded in MiCA. Third, a framework for supervisory cooperation with regard to truly global stablecoins is missing

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    Series: EBI working paper series ; no. 77 (2020)
    Subjects: Digital Finance; Eu Digital Finance Action Plan; MiCA; Cryptoassets; Stablecoins; Payment Tokens; Currency Tokens; Utility Tokens; Securities Token; Investment Tokens; MiFID; prospectus regulation; Initial Coin Offerings; FinTech; financial law; securities law
    Scope: 1 Online-Ressource (circa 33 Seiten)
  3. Vorfragenkompetenz und Bindung bei der Auslegung steuerrechtlicher Vorschriften
    eine Untersuchung zur Vermeidung divergierender Entscheidungen im Steuer- und Steuerstrafrecht aus verfassungsrechtlicher Perspektive
    Author: Schnabelrauch, Marcus
    Published: 2021; ©2021
    Publisher:  Nomos Verlagsgesellschaft, Baden-Baden

    Nach derzeitiger Rechtslage kann ein Strafgericht wegen Steuerhinterziehung verurteilen, obwohl das Finanzgericht den zugrundeliegenden Steueranspruch verneint. Grundlage hierfür ist die sogenannte Vorfragenkompetenz der Strafgerichte für... more

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    Bundesministerium der Justiz BMJ, Bibliothek
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    PP 3685.1-ONLINE
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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
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    Staats- und Universitätsbibliothek Bremen
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    Max-Planck-Institut zur Erforschung von Kriminalität, Sicherheit und Recht, Bibliothek
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    Universitätsbibliothek Greifswald
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    Universitäts- und Landesbibliothek Sachsen-Anhalt / Zentrale
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    ebook
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    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
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    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
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    Hochschule für Angewandte Wissenschaften Hamburg, Hochschulinformations- und Bibliotheksservice (HIBS), Fachbibliothek Technik, Wirtschaft, Informatik
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    E-Book
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    Gottfried Wilhelm Leibniz Bibliothek - Niedersächsische Landesbibliothek
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    HeiBIB - Die Heidelberger Universitätsbibliographie
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    Badische Landesbibliothek
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    Bundesverfassungsgericht, Bibliothek
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    Online-Ressource
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    Universitätsbibliothek Leipzig
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    Hochschule für öffentliche Verwaltung und Finanzen Ludwigsburg, Bibliothek
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    Nomos eLibrary
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    Universitätsbibliothek Mannheim
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    Hochschule Osnabrück, Bibliothek Campus Westerberg
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    Universitätsbibliothek Osnabrück
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    Universität des Saarlandes, Deutsch-Europäisches Juridicum
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    Universitätsbibliothek der Eberhard Karls Universität
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    Universitätsbibliothek der Eberhard Karls Universität
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    Nach derzeitiger Rechtslage kann ein Strafgericht wegen Steuerhinterziehung verurteilen, obwohl das Finanzgericht den zugrundeliegenden Steueranspruch verneint. Grundlage hierfür ist die sogenannte Vorfragenkompetenz der Strafgerichte für steuerrechtliche Vorfragen. Die Arbeit untersucht, ob derart widersprüchliche Entscheidungen aus verfassungsrechtlicher Sicht vermieden werden müssen. Auf Grundlage einer umfassenden Analyse der Rechtslage unter Einbeziehung verwandter Rechtsgebiete begründet die Arbeit die Verfassungswidrigkeit der Vorfragenkompetenz der Strafgerichte und macht tragfähige Vorschläge für eine Gesetzesreform. Ein Exkurs zur Rechtslage in Zivil-, Verwaltungs- und Sozialgerichtsverfahren bildet den Abschluss der Untersuchung. Under current German law a criminal court is allowed to sentence for tax evasion although the tax court denies the underlying fiscal claim. This consequence follows from the criminal courts’ competence to examine preliminary tax questions (Vorfragenkompetenz). The work analyses whether such contradictory decisions have to be avoided for constitutional reasons. Based on a comprehensive analysis of the current legal situation including related fields of law the work establishes that the criminal courts’ competence to examine preliminary tax questions is unconstitutional; this result is followed by viable reform proposals. The investigation is concluded by an excursus regarding the legal situation in civil, administrative and social court proceedings.

     
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Volltext (lizenzpflichtig)
    Volltext (lizenzpflichtig)
    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Dissertation
    Format: Online
    ISBN: 9783748924524
    Other identifier:
    RVK Categories: PP 3685 ; PH 4120
    Edition: 1. Auflage
    Series: Steuerwissenschaftliche Schriften ; Band 76
    Array
    Subjects: Strafprozessrecht; Bindung; Finanzverwaltung; Finanzgerichtsbarkeit; Widerspruchsfreiheit der Rechtsordnung; Vorfragenkompetenz; Vermeidung divergierender Entscheidungen; Folgerichtigkeitsgebot; Finanzrecht; Steuerrecht; Verfassungsrecht; Steuerstrafrecht; Steuerhinterziehung; Verwaltung; Reform; Verfahren; Strafprozess; Gerichtsverfahren; constitutional law; criminal procedings; court proceeding; tax law; administration; reform; criminal tax law; procedure; tax evasion; financial law
    Scope: 1 Online-Ressource (748 Seiten)
    Notes:

    Gesehen am 06.07.2021

    Dissertation, Universität Heidelberg, 2020
  4. The DLT sandbox under the pilot-regulation
    Author: Zetzsche, Dirk; Woxholth, Jannik
    Published: 29/04/2021
    Publisher:  European Banking Institute e.V., Frankfurt am Main, Germany

    The European Commission published its new Digital Finance Strategy on 24 September 2020 (DFS 2020). One of the centerpieces of the Strategy is the draft regulation on a pilot regime for market infrastructures based on distributed ledger technology... more

    Access:
    Resolving-System (kostenfrei)
    Verlag (kostenfrei)

    Location:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 636
    Inter-library loan:
    No inter-library loan

     

    The European Commission published its new Digital Finance Strategy on 24 September 2020 (DFS 2020). One of the centerpieces of the Strategy is the draft regulation on a pilot regime for market infrastructures based on distributed ledger technology (known as PilotR). The PilotR Proposal foresees a regulatory sandbox approach for the European Single Market, offering firms a set of exemptions from EU financial law allowing them to test distributed ledger technologies (DLTs) in certain activities related to trading, clearing, and settlement. Besides offering room for experiment, the PilotR Proposal supports the education of EU regulators about DLTs in this context, which may come to form the basis for foundational changes to EU law. The PilotR Proposal constitutes a significant step towards a future-proof EU fintech framework. We appreciate the European scale of PilotR, with an ‘EU Passport’ and ongoing cooperation across competent authorities and the ESMA. PilotR is characterized by an innovative ‘Business Plan Approach’ where the DLT operator defines governance functions and liabilities of entities operating, and connected to, DLT. Through this Business Plan Approach, PilotR promotes innovation while demanding business-specific risk mitigation, avoiding one-size-fits-all approaches. This bold regulatory move, however, prompts legal questions regarding the enforceability of business-induced rules vis-à-vis the nodes that do not qualify as operators as well as third parties. Furthermore, the PilotR Proposal would benefit from three amendments: First, EU legislators should articulate a clear link between the priorities laid down in the DFS 2020 and PilotR, along with an explanation of how PilotR fits into a broader set of measures to support innovation. Second, PilotR is characterized by a narrow scope with a relatively long timeline for testing, thereby the degree of mutual learning will be reduced. Third, being limited to authorized MiFID firms and CSDs only, regulatory leniency will be reserved for incumbents only – despite PilotR’s expressed objective to benefit innovative start-ups

     
    Export to reference management software   RIS file
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    Series: EBI working paper series ; no. 92 (2021)
    Subjects: DLT; sandbox; crypto; crypto-assets; cryptoassets; blockchain; distributed; ledger; technology; crypto-currency; cryptocurrency; eu; europe; regulation; law; FinTech; fin-tech; finance; regtech; reg-tech; bitcoin; ether; securities regulation; investment law; financial law; ESMA
    Scope: 1 Online-Ressource (circa 35 Seiten), Illustrationen