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Law regarding fiscal offences

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Defence strategy

 


# Do you have to defend yourself against an accusation of defraudation of tax?


Even if there are already preliminary investigations because of tax evasion going on, all is not lost. The lawyers of Wannemacher & Partner analyse your legal chances and risks and look for the best defence strategy.


From the point of view of the client the best result is the termination of the lawsuit. In reality this can be achieved in many cases by negotiation skills and intuition - even if the suspicion suffices for a complaint. The law does not only allow the termination of a lawsuit in case of negligibility but also against requirements.


In case a trial cannot be avoided, our tax law practitioners will view the objective accusation and try to disprove it. In other words: we make it as difficult as possible for our opponents to provide evidence that our client might owe tax to the state.


Can the objective element of offence not be joggled, we attack the subjective corpus delicti. This is about the question of guilt: did the client act consciously and deliberately or not? It depends on the answer if things can be happily resolved in the end. According to law only tax evasion with intent is chargeable.


The fact that Wannemacher & Partner deals mainly with the objective element of offence has a good reason: our clients have a sporting chance here. As a study shows many clients are not conscious about this. When Marienhagen in 1986 did his research on “The pleas of advocates in penal proceedings for tax fraud and other tax offences” about 75 percent of the defence pleadings centred on the subjective question of guilt. In contrast the objective element of offence was attacked in court by the defenders in only 18 percent of the pleas – although this was remarkably more effective.


Last but not least an optimal defence depends upon a confident exposure to the Code of Criminal Procedure. This régime for criminal cases on the one hand determines the rights of the affected citizens. On the other hand the competences of the law enforcement agencies are defined here – and for this reason they are limited at the same time.


In a real cause our lawyers pay special attention to the question if and when the tax investigators trespass their competences. Where we discover something we thump the correct adherence of the code of practice to the advantage of our client. As a result, for instance, a utilization prohibition for wrongly found proofs can pop out. These are worthless for the accusal when brought before court.

 

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W&P 

 

Wannemacher & Partner
law firm
 
Baierbrunner Straße 25
81379 München
 
Tel +49 (0) 89/748 223 0

Fax +49 (0) 89/748 223 999

 

 

Emergency number:

 

In urgent cases as house search or detention call:

 

+49 (0) 172 / 318 312 7

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