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We inform you about Criminal Law and Tax Law
BVerfG decision: Mere presumptions do not justify a search
By decision of April 19, 2023, 2 BvR 2180/20, the Federal Constitutional Court declared the search of the private residence of the suspected clan member Sammy Miri in Dortmund, ordered by the Hagen District Court in August 2020, to be unconstitutional.
Innocent in custody?
In Germany, pre-trial detention is often ordered unjustly – usually with serious consequences for the detainee. The accused has no opportunity to prepare for incarceration. Consequently, they face not only the emotional strain of being imprisoned and separated from their family but also the concern of potentially losing their job or housing due to the detention.
Substitute term of imprisonment is halved
If a monetary fine is not paid, an alternative prison sentence must be served. Until now, it was the case that each daily fine led to one day of imprisonment. This is set to change. According to § 43 S. 1 StGB, an unpaid fine will be replaced by a prison sentence. This means that if the convicted person does not pay the fine imposed on them, a prison sentence can be enforced.
Criminal Law Right to Silence vs. Tax Law Duty to Communicate
Taxation and criminal proceedings are often closely intertwined. Tax and tax-related criminal investigations are frequently difficult to separate. This raises the question of which regulations should take precedence in case of a conflict – those of the Fiscal Code (tax proceedings) or those of the Code of Criminal Procedure (criminal proceedings)?
