Law on the penalty-free declaration (Penal Liberation Act-StraBEG)

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StraBEG

Date of completion: 23.12.2003

Full quote:

" The Criminal Liberation Act of 23 December 2003 (BGBl. I p. 2928) "

Footnote

(+ + + Text evidence from: 30.12.2003 + + +) 

  

The G was referred to as Article 1 (d). G v. 23.12.2003 I 2928 approved by the Bundestag with the consent of the Bundesrat. It's gem. Article 4 (1) of this Act entered into force on 30 December 2003.

First section
Penalty-free declaration

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§ 1 Content and effect of the Declaration of the Criminal Offence

(1) Anyone who has given incorrect or incomplete information to the financial authorities on tax-related facts, or who has been unaware of the fact that the financial authorities are not aware of significant facts, and thereby tax income tax, Corporation tax, turnover tax, wealth tax, business tax, inheritance tax, gift tax or tax deductions under the Income Tax Act have been shortened or obtained for itself or another unjustified tax benefit, will not be § § 370, 370a of the Tax Code or § 26c of the Sales Tax Act shall be punished

1.

after 31 December 2003 and before 1 January 2005, it declares undue non-taxable income on the basis of its incorrect, incomplete or dismissed claims against the financial authority (declaration of criminal law); and

2.

within 10 days of the date of submission of the declaration, and no later than 31 December 2004 25 of the sum of the declared amounts shall be paid.

§ 108, for the date of payment § 224 para. 2 and for the reinstatation in the previous stand § 110 of the tax regulations apply accordingly. (2) If income tax or corporation tax is shortened, the income in the sense of the term shall be considered as income. of the first sentence of paragraph 1, point 1:

1.

60 of the hundreds of income or assets liable to be taxable, in so far as they are wrongly paid in the determination of income or corporation tax on the basis of inaccurate, incomplete or failure to give information the assessment periods 1993 to 2002 have not been taken into account;

2.

all expenditure, in so far as it has been unduly taken into account in the determination of the income or corporation tax of the investment periods 1993 to 2002 on the basis of incorrect, incomplete or non-specified information. Expenditure within the meaning of this provision is a reduction in operating assets, operating expenditure, disposal costs, advertising costs, special expenditure and exceptional charges.

(3) Where a trade tax has been shortened, revenue within the meaning of the first sentence of paragraph 1 shall be deemed to be:

1.

10 of the hundred of the revenue or assets liable to be taxable, in so far as it does not, due to inaccurate, incomplete or failure to do so, injustifiable wrongly in the fixing of the trade tax for the 1993 to 2002 survey periods have been considered;

2.

all expenditure, in so far as it has been unduly taken into account in the determination of the trade tax of the survey periods 1993 to 2002 on the basis of incorrect, incomplete or non-specified information. Expenditure within the meaning of this provision is a reduction in operating assets, operating expenditure and disposal costs.

Sentence 1 (2) shall not apply where expenditure has already been taken into account in accordance with paragraph 2 (2). (4) A reduced turnover tax shall be deemed to be revenue within the meaning of the first sentence of paragraph 1 of this paragraph:

1.

30 of the 100% of the goods in return for deliveries, other services and intra-Community purchases, in so far as they are wrongly paid for the purpose of determining the turnover tax on the basis of incorrect, incomplete or non-specified information. Tax periods 1993 to 2002 were not taken into account; 2,200 of the hundreds of claims which were incorrect, incomplete or abandoned in the determination of the turnover tax of the tax periods 1993 to 2002 the pre-tax amounts taken into account.

(5) If inheritance tax or gift tax has been shortened, the income within the meaning of the first sentence of the first sentence of the first sentence of paragraph 1 shall be that of the hundred of the acquisitions taxable under the inheritance tax and gift tax act, insofar as they are more inaccurate, Incomplete or failed information unduly taken into account in the taxation of the gift or inheritance. Only purchases made after 31 December 1992 and before 1 January 2003 shall be taken into account. (6) If the penalty-free declaration is made after 31 December 2004 and before 1 April 2005, paragraph 1 shall apply, provided that: within ten days from the date of the declaration and at the latest by 31 March 2005 35 of the hundred of the declared amount to be paid. (7) Insofar as the act referred to in the first sentence of paragraph 1 is in accordance with the provisions of the 17. It is excluded from the discharge of a declaration which has been released for a criminal offence. Unofficial table of contents

§ 2 Declarable person

(1) In order to submit the penalty-free declaration, it is justified who has made the incorrect or incomplete information on tax-related facts against the financial authorities, or the financial authorities are uneasy to do so by the tax authorities. It has left the facts in ignorance and thereby reduced taxes or gained for itself or another unwarranted tax advantage. Sentence 1 shall not apply to instigators and agents. (2) A penalty-free declaration may also be made by the debtor if the acts on which the declaration is based are made by a legal representative, asset manager or (3) Legal representatives and asset managers within the meaning of Section 34 of the Tax Code and authorized persons within the meaning of Section 35 of the Tax Code may also make a declaration of criminal law with regard to the Deeds in the sense of § 1 para. 1 sentence 1 if these acts are subject to an earlier legal (4) In the cases referred to in paragraphs 1 to 3, the declaration of succession may be made by the successor of the legal successor. Unofficial table of contents

§ 3 Content, form and addressee of the declaration of impunity

(1) The declarant shall calculate the amount to be paid in accordance with § 1. The penalty-free declaration shall be issued in accordance with the officially prescribed form and shall be signed on its own hand. The declaration shall specify the declared revenue by calendar year and the underlying life-related behaviour. If the declarant is not at the same time debtor of the tax claims which are extinguished in accordance with section 8 (1), the declaration must also refer to the tax debtor. The Federal Ministry of Finance is authorized, in agreement with the supreme financial authorities of the Länder, to determine the form for the penalty-free declaration. (2) The penalty-free declaration shall be the case for the tax debtor in accordance with § 19 or Article 20 of the Financial Regulation. In the case of companies and communities within the meaning of Article 180 (1) (2) (a) of the Tax Code, the declaration shall be made in the case of the financial authority competent pursuant to Section 18 of the Tax Code. Unofficial table of contents

Section 4 Scope of the exemption

(1) The exemption extends to all acts within the meaning of the first sentence of section 1 (1), which arises after 31 December 1992 and before 1 January 2003, on income tax or corporate income tax, turnover tax, wealth tax, Industrial tax as well as inheritance tax and gift tax, insofar as the corresponding revenue within the meaning of § 1 (2) to (5) is taken into account in the penalty-free declaration. If the debtor has used the revenue accuded in the penalty-free declaration to make payments on the basis of which he would have had to pay a tax deduction under the Income Tax Act, the penalty shall also apply to: Unjustly unpaid tax deductions; the impunity also extends to the reduction of income tax by issuing an inaccurate tax return by the remuneration creditor. If the penalty-free declaration includes a payout which does not comply with the company law provisions, impunity also extends to the reduction of income tax by issuing an inaccurate tax return. the creditor of the profit distribution. (2) Straffrei shall all be involved. This shall also apply if the declaration is made by a person within the meaning of section 2 (2) to (4), which was not itself the party involved. Sentence 1 shall not apply, however, to the extent that, on the grounds of the grounds of exclusion referred to in § 7, a person concerned could not make an effective declaration of his own. (3) The penalty-free declaration does not include all revenue within the meaning of section 1 (2) to (5), the criminality of actions based on revenue not taken into account shall continue to exist, as was the case before the discharge of the penalty-free declaration. Unofficial table of contents

§ 5 Criminal exclusion in special cases

If, in accordance with § § 370 and 370a of the German Tax Code, another act cannot be punished, this shall apply even if a punishment pursuant to sections 370 and 370a of the German Tax Code is not required under this Act. Unofficial table of contents

§ 6 Rules of Procedure

§ § 1 to 5 apply according to § § 378 to 380 of the tax regulations and § 26b of the VAT Act. Unofficial table of contents

§ 7 Exclusion of immunity from fines or fines

Freedom of punishment or fines does not occur, to the extent that the penalty-free declaration is received on account of an act within the meaning of Section 1 (1) sentence 1 or of an act within the meaning of § 6

1.

a)

in the case of the declarant or his representative, an official of the financial authority has appeared for the purposes of tax verification or for the purpose of determining a tax offence or a tax offence; or

b)

the deed had already been discovered and the explanatory statement knew this or had to reckon with a constant assessment of the situation,

2.

the person concerned (perpetrator or participant) or his representative has been informed of the initiation of the criminal or penal proceedings and the declarant knew or had to reckon with this in the case of a permanent assessment of the situation; or

3.

the explanatory statement of incorrect or incomplete information has been corrected or supplemented by the financial authority or has been subject to the information not provided.

Where the procedure referred to in the first or second sentence of sentence 1 or 2 has been completed before the application of the penalty-free declaration has been concluded, freedom of criminal or fine fine may enter into force in so far as the penalty-free declaration relates to revenue within the framework of the said declaration. Proceedings have not been established.

Second section
Tax-legal effect of the penalty-free declaration

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§ 8 Scope of the retaliation effect

(1) As far as the first section is concerned, no criminal or non-fine-free movement occurs, with payment of the amount to be paid in accordance with § 1 after 31 December 1992 and before 1 January 2003, income or corporation tax claims shall be extinguishing, Sales tax assets, asset tax claims, business tax assets, inheritance tax and gift tax claims, as well as all claims related to related tax ancementsAs well as all related tax benefits. If the debtor has used the revenue in the penalty-free declaration to make payments on the basis of which he would have to pay a tax deduction under the Income Tax Act, claims to be wrongly waiver are also not extinguishable. (2) Paragraph 1 shall also apply in so far as the penalty-free declaration includes criminal offences or administrative offences which cannot be punished for other reasons at the time of the receipt of the declaration. (3) Financial authority, for example, acts in the sense of § 1 para. 1 or acts in the sense of § 6, it is presumed that the declarant did not take into account these acts or actions in his declaration of criminal law. This presumption can only be refuted to the extent that the declarant proves that these acts or acts were the subject matter of his declaration of criminal law. Unofficial table of contents

§ 9 Personal scope of the retributive effect

The distracting effect in accordance with § 8 shall extend to all the total debtors in addition to the tax debtor. Unofficial table of contents

§ 10 Special provisions

(1) The amount to be paid pursuant to section 1 (1), first sentence, no. 2 shall be deemed to be an income tax; this shall not apply for the purpose of the tax taxes. (2) The penalty-free declaration shall be equal to a tax fixing without reservation of the verification. It shall be without prejudice to the provisions of the tax claims referred to in § 8, insofar as these shall not be granted on the basis of the declaration of criminal law. (3) Insofar as no freedom of criminal or non-financial freedom occurs under this law, the duty of the tax shall be to cancel or amend the tax-fixing declaration. This shall not apply in so far as the penalty-free declaration includes acts within the meaning of § 1 (1) or acts within the meaning of § 6, which cannot be punished for other reasons. (4) § § 156, 163, 222, 227, 240 and 361 of the tax order and § 69 The Financial Courts are not applicable.

Third Section
Limitation period for tax periods before 1993

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§ 11 Special Limitation Period

(1) Actions within the meaning of § 1 (1) sentence 1 and acts within the meaning of § 6, which are based on claims on income or corporate income tax, VAT, wealth tax, industrial tax and inheritance tax and gift tax arising from 1 January 1993 , as well as related tax benefits, can no longer be prosecuted after 31 December 2003 if an effective penalty-free declaration has been made; this shall also apply if it is subsequently established that such a declaration Declaration was incomplete. Sentence 1 shall also apply if the act or act was committed only after 31 December 1992. (2) Paragraph 1 shall also apply to acts and acts relating to claims on tax deductions which, according to the Income Tax Act, are before the 1. were to be withheld in January 1993. Unofficial table of contents

§ 12 Special Limitation Period

The claims referred to in Article 11 shall be deemed to have been granted in so far as they have not yet been disclosed to the competent financial authority when an effective penalty-free declaration is received. This shall also apply if it is subsequently found that this declaration was incomplete.

Fourth Section
Usage limit

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§ 13 Usage Restriction

(1) Subject to the provisions of paragraph 2, the content of a declaration (protected data) without penalty may only be used for the implementation of this Act without the consent of the person concerned and for procedures within the meaning of Article 30 (2) (1) (a) and (b) of the (2) The data protected under paragraph 1 may be used for the purpose of carrying out criminal proceedings in respect of a crime or a criminal offence or a criminal offence. Intentional offence punishable by a maximum term of imprisonment of more than three years, to the competent law enforcement authorities and courts. The transmission may only be made at the request of the Commission and shall not be used to initiate proceedings. The data shall not be used for the purposes of proof to the detriment of those persons who have acquired criminal penalties or fines under this law.