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Distinguishing tax evasion from negligent tax understatements

BGH 1 StR 630/11Bgh / I camera penale24 gen 2012Dismissed

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Sintesi Omnilex

The Federal Court of Justice dismissed the defendant’s revision against the Regional Court of Koblenz. It clarified that the operative part must refer to tax evasion rather than 'tax understatement', because the latter expression could be confused with the administrative offense of negligent tax understatement under § 378 AO. The Court otherwise found no reversible legal error and left the penalties in place, noting they were at least appropriate. The defendant was ordered to pay the costs of the revision.

Massima Omnilex

§ 370 AO, § 378 AO; distinction between tax evasion and negligent tax understatement in the tenor of a criminal conviction. If the operative part of a judgment uses the designation 'tax understatement' for conduct qualifying as tax evasion, clarification is required because the term may be confused with the administrative offense under § 378 AO. A revision is otherwise to be dismissed if the review discloses no prejudicial legal error; the appropriateness of the sanction may also be affirmed on this basis, and the unsuccessful appellant bears the costs.

Testo completo

BGH — 1 StR 630/11, Beschluss

Entscheidungsdatum: 2012-01-24

Aktenzeichen: 1 StR 630/11

Dokumenttyp: Beschluss

Normen: § 370 AO, § 378 AO

Vorinstanz: vorgehend LG Koblenz, 30. August 2011, Az: 2050 Js 34090/10 - 10 KLs

Spruchkörper: 1. Strafsenat

Titelzeile

Steuerstraftaten: Abgrenzung der "Steuerverkürzung" von der "Steuerhinterziehung"

Tenor

Die Revision des Angeklagten gegen das Urteil des Landgerichts Koblenz vom 30. August 2011 wird mit der Maßgabe als unbegründet verworfen, dass der Angeklagte wegen Steuerhinterziehung in sechs Fällen, davon in einem Fall in Tateinheit mit Urkundenfälschung, verurteilt ist. Die Nachprüfung des Urteils auf Grund der Revisionsrechtfertigung hat keinen den Angeklagten beschwerenden Rechtsfehler ergeben (§ 349 Abs. 2 StPO).

Der Beschwerdeführer hat die Kosten des Rechtsmittels zu tragen.

Ergänzend bemerkt der Senat:

  1. Der Schuldspruch war dahingehend klarstellend zu berichtigen, dass der Angeklagte statt wegen „Steuerverkürzung“ wegen „Steuerhinterziehung“ verurteilt ist, denn die von der Strafkammer im Schuldspruch verwendete Bezeichnung „Steuerverkürzung“ birgt die Gefahr einer Verwechslung mit dem Ordnungswidrigkeitentatbestand der leichtfertigen Steuerverkürzung gemäß § 378 AO.

  2. Die verhängten Strafen sind - wie der Generalbundesanwalt in seinem Schriftsatz vom 22. Dezember 2011 zutreffend ausgeführt hat - jedenfalls angemessen (§ 354 Abs. 1a Satz 1 StPO).

Nack Wahl Elf

Graf Jäger

Parole chiave

tax evasiontax understatementrevisionconviction correctioncostsforgery

Estratto da Omnilex

Questioni giuridiche chiave estratte da Omnilex

Questione giuridica chiave

Whether the conviction had to be clarified from 'tax understatement' to 'tax evasion'.

Decisione estratta

Yes. The wording in the conviction had to be corrected because 'tax understatement' could be confused with the administrative offense of negligent tax understatement under § 378 AO.

Motivazione estratta

The Senate held that the term used in the operative part risked confusion with the non-criminal offense in § 378 AO and therefore required a clarifying correction of the conviction to tax evasion.

Questione giuridica chiave

Whether the revision disclosed a legal error prejudicial to the defendant.

Decisione estratta

No. The review of the judgment on the basis of the grounds of revision revealed no error adverse to the defendant.

Motivazione estratta

The Federal Court of Justice found no reversible legal error under the revision review.

Questione giuridica chiave

Whether the imposed penalties had to be altered on appeal.

Decisione estratta

No. The penalties were at least appropriate and remained unaffected.

Motivazione estratta

The Senate expressly agreed with the Federal Public Prosecutor General that the sanctions were appropriate.

Questione giuridica chiave

Who bears the costs of the revision.

Decisione estratta

The defendant must bear the costs of the appeal.

Motivazione estratta

As the revision was unsuccessful, the costs were imposed on the appellant.

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