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We inform you about Criminal Law and Tax Law
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)?
