Rita S. AboodStaatlicher Ankauf steuerstrafrechtlich relevanter Daten
Eine Untersuchung der strafrechtlichen und strafprozessrechtlichen Konsequenzen nach Einführung des Tatbestands der Datenhehlerei gemäß § 202d StGB
Strafrecht in Forschung und Praxis, volume 399
Hamburg 2022, 334 pages
ISBN 978-3-339-12788-4 (print) |ISBN 978-3-339-12789-1 (eBook)
About this book deutschenglish
On the occasion of the growing sales market for data obtained through unlawful intrusion into company internal systems, the extension of the substantive core criminal law to include the criminal offence of handling stolen data was discussed. In 2015, the legislature then enacted the facts of handling stolen data (§ 202d StGB). However, the debate was not only about combating the black market, but also unmistakably linked to the government’s procurement of typically known as tax CDs. Since the beginning of the legislative process, the question has been raised as to whether and to what extent the crime of handling stolen data should be applied to public officials.
Between 2008 and 2014, private individuals – mostly former employees of foreign credit institutions – offered German law enforcement authorities customer data for a fee. The data suggested that these customers in Germany had evaded taxes. Against the backdrop of the high tax burden in their own country, they primarily used tax havens – to withhold assets deposited elsewhere from the German tax authorities and to open black money accounts abroad to conceal their income. While the risk of detecting domestic tax evasion is higher, the detection of international tax misconduct is – from a German perspective – difficult in view of the unsatisfactory administrative and legal aid conditions. With the procurement, German public officials hope to gain access to potential tax evaders.
Since the announcement of this procedure, a heated debate has arisen about the permissibility in substantive and procedural law of state procurement of tax CDs and about the usability of such data relevant to tax offences.
The fact of handling stolen data according to § 202d StGB gives reason to pursue the discourse on state procurement. This dissertation aims to answer the question of how the facts of handling stolen data and its standardized privilege has transformed the criminal law and criminal procedure implications resulting from the state’s acquisition of incriminated privately procured tax-criminal data.
Keywords
AmtsträgerBeweisverboteBlocking effectDatenhehlereiHandling stolen dataPrivilegePriviligierungProhibition of evidencePublic officialsSperrwirkungStaatlicher AnkaufState procurementSteuer-CDSteuerhinterziehungSteuerstrafverfahrenTax CDTax criminal proceedingsTax evasion§ 202d StGBIhr Werk im Verlag Dr. Kovač
Möchten Sie Ihre wissenschaftliche Arbeit publizieren? Erfahren Sie mehr über unsere günstigen Konditionen und unseren Service für Autorinnen und Autoren.