Entries by Tobias Rudolph

New measures by the German legislator to detect tax evasion

In recent years, German lawmakers have developed many activities to clarify tax evasion abroad. An essential part of this was the law on the exchange between different states on financial accounts in tax matters. The states concerned have undertaken to inform each other about the accounts of the respective citizens. Following an announcement by the German Federal Ministry of Finance on 29.01.2019, this list has now been updated.

Loveparade procedure to be discontinued against money order

In the last few days there have been several press reports that the large criminal chamber of the Duisburg Regional Court is negotiating with the parties involved in the proceedings, i.e. in particular with the public prosecutors and the defence lawyers, to discontinue the so-called Loveparade proceedings against the payment of a monetary imposition in accordance with § 153a StPO – perhaps even without a monetary imposition in accordance with § 153 StPO.

Negligent homicide by selling guns in Darknet

In June 2016, an assassination was carried out in a shopping centre near Munich’s Olympic Park. The perpetrator David S. shot a total of nine people before he killed himself. In January 2019, the Bundesgerichtshof (Federal Supreme Court) ruled that the seller of the weapon used by David S. in his amok run was liable to prosecution for negligent killing.

Cum-Ex: Hamburg private bank demands payment of damages by German “Deutsche Bank”

In January 2010, Hamburger Privatbank Warburg filed a civil lawsuit against Deutsche Bank at the Frankfurt Regional Court. The institute wants recourse for around 46 million euros, which the Hamburg tax office is demanding back from the Warburg Bank. Background is the Cum-Ex-Scandal, which moves since some years the minds of the German taxpayers and the experts for tax criminal law.