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Steuergeldwäscherei in Bezug auf direkte Steuern

The present analysis focuses on the interpretation of art. 305bis of the Swiss Criminal Code. The author, Gabriel Bourquin, treats the problem of tax crimes as predicate offenses to money laundering. Where necessary, in particular in relation to the punishment of money laundering by omission, the an...

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Autor principal: Bourquin, Gabriel
Formato: Online
Idioma:alemão
Publicado em: Carl Grossmann Verlag 2021
Assuntos:
steuerdelikte
law
steuerstrafrecht
money laundering
recht
geldwäscherei
tax criminal law
Bundesgericht (Schweiz)
Grundgesetz für die Bundesrepublik Deutschland
Strafgesetzbuch (Deutschland)
Urkundenfälschung
Vorsatz (Deutschland)
Vortat
thema EDItEUR::L Law
thema EDItEUR::L Law::LB International law
thema EDItEUR::L Law::LB International law::LBB Public international law::LBBZ Public international law: criminal law
thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNC Company, commercial and competition law: general::LNCB Commercial law
Acesso em linha:632679
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Resumo:The present analysis focuses on the interpretation of art. 305bis of the Swiss Criminal Code. The author, Gabriel Bourquin, treats the problem of tax crimes as predicate offenses to money laundering. Where necessary, in particular in relation to the punishment of money laundering by omission, the analysis will deal with the special duties of due diligence (art. 6) and the duty to report (art. 9) of the Anti-Money Laundering Act.

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