Description
Die Arbeit untersucht die Rechtsnatur der in 398a AO vorgesehenen Sanktion und ordnet sie als echte Kriminalstrafe ein. Darauf aufbauend erfolgt eine verfassungsrechtliche Bewertung, die zeigt, dass 398a AO de lege lata weder dem Schuldprinzip noch dem Richtervorbehalt genügt und damit reformbedürftig ist. Ergänzend wird die Norm aus unionsrechtlicher Perspektive analysiert, insbesondere im Hinblick auf den transnationalen ne-bis-in-idem-Grundsatz. »The Procedural Dimension of the Voluntary Disclosure in Tax Criminal Law. An Analysis of the Legal Nature and Constitutional Compatibility of 398a AO, Together with a Proposal De Lege Ferenda«: The study examines the legal nature of the sanction in 398a AO and classifies it as a genuine criminal penalty. Building on this, it offers a constitutional analysis showing that the provision fails to meet the requirements of culpability and judicial authorization and is therefore in need of reform. It also evaluates the norm from an EU-law perspective, focusing on the transnational ne bis in idem principle. Dirk Jester studied law at the University of Passau, focusing on tax and criminal law. After his first state examination, he worked as a research assistant at the Chair of German, European, and International Criminal Law, Criminal Procedure, and Business Criminal Law of Prof. Dr. Anne Schneider LL.M. at the University of Mannheim, as well as at various international law firms. He completed his legal clerkship in the district of the Palatinate Higher Regional Court in Zweibrücken in November 2025.
