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Verfolgungsverjährung im Steuerstrafrecht
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»The Statute of Limitations in Criminal Tax Law«
Tax evasion is increasingly an international concern nowadays. For law enforcement agencies as well as lawyers and even offenders themselves, it is crucial to know whether the prosecution of such crimes is barred by the statute of limitations in general or even in certain countries. This dissertation addresses the approach to tax evasion law in contemporary German law.
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