{"title":"VwGH: Zur Abzugsfähigkeit von Strafen und Schadenersatz","authors":"S. Schuster","doi":"10.33196/zss202201001101","DOIUrl":"https://doi.org/10.33196/zss202201001101","url":null,"abstract":"","PeriodicalId":205864,"journal":{"name":"Zeitschrift für Steuerstrafrecht und Steuerverfahren","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123637370","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Alexander Stieglitz, Andreas Aron, Fjolla Kelmendi
{"title":"BFG: Anforderungen an die Begründung eines Sicherstellungsauftrages","authors":"Alexander Stieglitz, Andreas Aron, Fjolla Kelmendi","doi":"10.33196/zss202201001401","DOIUrl":"https://doi.org/10.33196/zss202201001401","url":null,"abstract":"","PeriodicalId":205864,"journal":{"name":"Zeitschrift für Steuerstrafrecht und Steuerverfahren","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124963172","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Originäre Einkünftezurechnung als finanzstrafrechtliches Risiko","authors":"Rainer Obermann","doi":"10.33196/zss201901004101","DOIUrl":"https://doi.org/10.33196/zss201901004101","url":null,"abstract":"Immer haufiger bilden Fragen der originaren Einkunftezurechnung den Kern der abgabenrechtlichen Vorfragenbeurteilung in gerichtlichen Finanzstrafverfahren. Gegenstandlicher Beitrag widmet sich dem aktuellen steuerrechtlichen Diskussionsstand und damit verbundenen finanzstrafrechtlichen Risiken.","PeriodicalId":205864,"journal":{"name":"Zeitschrift für Steuerstrafrecht und Steuerverfahren","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129512078","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"BFG: Beschwerdeanmeldung im Finanzstrafverfahren nur unter engen Voraussetzungen möglich","authors":"Madeleine Grünsteidl, Marie Therese Sölle","doi":"10.33196/zss202201003201","DOIUrl":"https://doi.org/10.33196/zss202201003201","url":null,"abstract":"","PeriodicalId":205864,"journal":{"name":"Zeitschrift für Steuerstrafrecht und Steuerverfahren","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127295814","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"BFG: Keine nachträgliche Bewilligung einer Aussetzung der Einhebung bei fortwirkendem Gefährdungsverhalten","authors":"Alexander Stieglitz, Andreas Aron","doi":"10.33196/zss202203013301","DOIUrl":"https://doi.org/10.33196/zss202203013301","url":null,"abstract":"","PeriodicalId":205864,"journal":{"name":"Zeitschrift für Steuerstrafrecht und Steuerverfahren","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127174219","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Wirtschaftliche Eigentümer Register: Praxisbeispiele und Auslegungsfragen iZm § 15 WiEReG","authors":"Madeleine Grünsteidl, L. Maurer","doi":"10.33196/zss202104019101","DOIUrl":"https://doi.org/10.33196/zss202104019101","url":null,"abstract":"","PeriodicalId":205864,"journal":{"name":"Zeitschrift für Steuerstrafrecht und Steuerverfahren","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129292794","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Absolute Verjährung der Umsatzsteuer und der Abgabenerhöhung nach § 29 Abs 6 FinStrG","authors":"Robert Rzeszut","doi":"10.33196/zss202203012501","DOIUrl":"https://doi.org/10.33196/zss202203012501","url":null,"abstract":"","PeriodicalId":205864,"journal":{"name":"Zeitschrift für Steuerstrafrecht und Steuerverfahren","volume":"38 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130489782","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Interview mit dem Präsidenten und der Vizepräsidentin des Bundesfinanzgerichtes","authors":"","doi":"10.33196/zss202301000501","DOIUrl":"https://doi.org/10.33196/zss202301000501","url":null,"abstract":"","PeriodicalId":205864,"journal":{"name":"Zeitschrift für Steuerstrafrecht und Steuerverfahren","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131683844","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"BFG: Haftung des Verlassenschaftskurators als „De facto“-Geschäftsführer","authors":"Franz Althuber","doi":"10.33196/zss202301002101","DOIUrl":"https://doi.org/10.33196/zss202301002101","url":null,"abstract":"","PeriodicalId":205864,"journal":{"name":"Zeitschrift für Steuerstrafrecht und Steuerverfahren","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125422489","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}