Articles
Legal regulation of legal responsibility for violations of tax legislation in the Federal Republic of Germany
Received: 15.03.2015 Published: 15.03.2015
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Abstract
Features of juridical responsibility for tax violation in Federal Republic of Germany are examined by the author. Particular attention is given to the demarcation line between tax crime and tax offences. The «dual» model of differentiation is presented: a quantitative one in which the criterion of differentiation is the degree of social danger of the crimes and a qualitative one emanating from the different objects of assault.
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Для цитирования:
Васкевич К. Правовое регулирование ответственности за нарушения налогового законодательства в ФРГ // Государственная служба. 2015. Т. 17, № 2. С. 96–99.
For citation:
Vaskevich C. Legal regulation of legal responsibility for violations of tax legislation in the Federal Republic of Germany // Gosudarstvennaya Sluzhba. 2015. Vol. 17, no. 2. P. 96–99.
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How to Cite
Vaskevich C. Legal regulation of legal responsibility for violations of tax legislation in the Federal Republic of Germany // Gosudarstvennaya Sluzhba. 2015. Vol. 17, no. 2. P. 96–99.
