Category: Laws / Regulations of Germany

Asylum Act (Germany)

Full citation: Asylum Act in the version promulgated on 2 September 2008 (Federal Law Gazette I, p. 1798), last amended by Article 2 of the Act of 11 March 2016 (Federal Law Gazette I, p. 394) Chapter 1 Scope of…

II. Revenue authority procedure in the case of tax crimes

The Fiscal Code of Germany II. Revenue authority procedure in the case of tax crimes Section 399 Revenue authority’s rights and obligations (1) Where the revenue authority conducts the investigation independently pursuant to section 386(2), the revenue authority shall have…

Third Chapter. Criminal proceedings

The Fiscal Code of Germany Third Chapter Criminal proceedings 1st Subchapter General provisions Section 385 Validity of procedural rules (1) Unless otherwise specified in the following provisions, criminal proceedings for tax crimes shall be governed by the general laws on…

Second Chapter. Provisions on administrative fines

The Fiscal Code of Germany Second Chapter Provisions on administrative fines Section 377 Tax-related administrative offences (1) Tax-related administrative offences (customs-related administrative offences) are offences that may be punished by monetary fine in accordance with this Code or other tax…