ГЕРМАНСКОТО ДАНЪЧНО ПРАВО – СИСТЕМАТИКА, ВЗАИМОДЕЙСТВИЯ И ЗНАЧЕНИЕ ЗА ДАНЪЧНИТЕ ПРЕСТЪПЛЕНИЯ

Abstract

This article examines the German tax system’s constitutional and legislative structure, outlining key tax types–income, corporate, trade, VAT, inheritance, and ancillary taxes. It details their legal sources, taxable subjects, and rates, and analyzes how direct and indirect taxes interact. The text highlights the significance of these interactions for tax offenses under § 370 AO, illustrating how tax law complexities affect the prosecution of tax crimes in Germany.