ДОБРОВОЛНО РАЗКРИВАНЕ НА ИНФОРМАЦИЯ ЮПО § 371 ОТ ГЕРМАНСКИЯ ЗАКОН ЗА ДАНЪЦИТЕ – МОДЕЛ ЗА ОСВОБОЖДАВАНЕ ОТ НАКАЗАТЕЛНА ОТГОВОРНОСТ ПРИ ДАНЪЧНИ ПРЕСТЪПЛЕНИЯ

Abstract

This text examines the voluntary self-disclosure mechanism (Selbstanzeige) under Section 371 of the German Tax Code as a model for exemption from criminal liability in tax offenses. It discusses the legal requirements, procedure, and practical implications for taxpayers, emphasizing the balance between punitive measures and incentives for voluntary compliance, and highlighting the significance of proper declaration and documentation to avoid prosecution for tax violations.