DiKE Das strafrechtliche Kompensationsverbot in der Umsatzsteuer

The prohibition of compensation under criminal law in Section 370 (4) sentence 3 of the German Fiscal Code (AO) is one of the most controversial elements of criminal tax law and is of great relevance, especially in the area of VAT evasion. The work explains in detail the history, reason and limits of the prohibition of compensation as well as its dogmatic foundations, especially with regard to criminal law on turnover tax. The application of the prohibition of compensation in the context of voluntary disclosure under criminal tax law is also examined. The focus of the work is then on the systematic analysis of the case law on the prohibition of compensation, which is further developed on the basis of a detailed consideration of Union law and the case law of the European Court of Justice on turnover tax law: On the basis of the formation of case groups, the author shows how a legally secure interpretation of Section 370 (4) sentence 3 of the German Fiscal Code (AO) in conformity with fundamental rights could look.