full screen
Home > Business & Economics > Economics > Economic theory & philosophy > Akteneinsichtsrecht des Zeugenbeistands im Steuerstrafverfahren
Akteneinsichtsrecht des Zeugenbeistands im Steuerstrafverfahren

Akteneinsichtsrecht des Zeugenbeistands im Steuerstrafverfahren


     0     
5
4
3
2
1



International Edition


About the Book

Inhaltsangabe: Zusammenfassung: Diese Arbeit stellt dar, in welchem Verfahrensstadium und an welcher Person das Akteneinsichtsrecht geknüpft sein soll. Diese Ausarbeitung zeigt das Strafverfahren bzw. das Steuerstrafverfahren mit den Verfahrensbeteiligten des Beschuldigten, Verteidigers, Zeugen und Zeugenbeistand. Das Akteneinsichtsrecht gehört im Strafverfahren zu den wichtigsten und grundlegenden Verfahrensrechten der Verteidigung, deren Effizienz genaue Kenntnis der dem Beschuldigten zur Last gelegten Umstände voraussetzt. Ohne Kenntnis der Ermittlungsakten kann der Verteidiger deshalb nicht erfolgreich verteidigen. Das Recht auf Verteidigung liefe praktisch leer, wenn der Strafprozess als Geheimverfahren geführt würde. Der Verteidiger hat die Möglichkeit, im Gespräch mit dem Mandanten zu erfahren, worum es der Sache nach geht. Für eine erfolgsversprechende Verteidigungsstrategie erscheint es jedoch viel wichtiger, die Position des Staates bzw. der Ermittlungs- oder aktenführenden Behörden in Erfahrung zu bringen. Die dann gewährte Akteneinsicht gewährleistet demzufolge zunächst eine bestimmte „Offenheit" des Verfahrens. Transponiert man diese Absichten und Vorgehensweisen des Verteidigers eines Beschuldigten auf die Verfahrensbeteiligten, in Gestalt des Zeugen und seines konsultierten Zeugenbeistands, werden einige Parallelen dieser Zielrichtungen sichtbar. Wie aus der folgenden Untersuchung hervorgehen wird, ist der Zeuge im Steuerstrafverfahren, in Hinsicht auf den weiteren Verfahrensverlauf, eine angreifbare Person. Die Verfahrensstellung des Zeugen kann schnell in die Verfahrensstellung eines Beschuldigten oder eines zusätzlichen Beschuldigten wechseln. Um dieser Gefahr möglichst frühzeitig entgegen wirken zu können, wäre es für den Zeugenbeistand von enormer Bedeutung, eine Akteneinsicht in Bezug auf das geführte Verfahren zu erhalten. Diese Erkenntnisse könnte er dann in einem Zeugenbeistandsgesprächs mit seinen Mandanten explizit erörtern um dann eine


Best Sellers



Product Details
  • ISBN-13: 9783838670713
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 9 mm
  • Width: 148 mm
  • ISBN-10: 383867071X
  • Publisher Date: 04 Aug 2003
  • Height: 210 mm
  • No of Pages: 144
  • Series Title: German
  • Weight: 249 gr


Similar Products

Add Photo
Add Photo

Customer Reviews

REVIEWS      0     
Click Here To Be The First to Review this Product
Akteneinsichtsrecht des Zeugenbeistands im Steuerstrafverfahren
Diplom.de -
Akteneinsichtsrecht des Zeugenbeistands im Steuerstrafverfahren
Writing guidlines
We want to publish your review, so please:
  • keep your review on the product. Review's that defame author's character will be rejected.
  • Keep your review focused on the product.
  • Avoid writing about customer service. contact us instead if you have issue requiring immediate attention.
  • Refrain from mentioning competitors or the specific price you paid for the product.
  • Do not include any personally identifiable information, such as full names.

Akteneinsichtsrecht des Zeugenbeistands im Steuerstrafverfahren

Required fields are marked with *

Review Title*
Review
    Add Photo Add up to 6 photos
    Would you recommend this product to a friend?
    Tag this Book Read more
    Does your review contain spoilers?
    What type of reader best describes you?
    I agree to the terms & conditions
    You may receive emails regarding this submission. Any emails will include the ability to opt-out of future communications.

    CUSTOMER RATINGS AND REVIEWS AND QUESTIONS AND ANSWERS TERMS OF USE

    These Terms of Use govern your conduct associated with the Customer Ratings and Reviews and/or Questions and Answers service offered by Booksbay (the "CRR Service").


    By submitting any content to Booksbay, you guarantee that:
    • You are the sole author and owner of the intellectual property rights in the content;
    • All "moral rights" that you may have in such content have been voluntarily waived by you;
    • All content that you post is accurate;
    • You are at least 13 years old;
    • Use of the content you supply does not violate these Terms of Use and will not cause injury to any person or entity.
    You further agree that you may not submit any content:
    • That is known by you to be false, inaccurate or misleading;
    • That infringes any third party's copyright, patent, trademark, trade secret or other proprietary rights or rights of publicity or privacy;
    • That violates any law, statute, ordinance or regulation (including, but not limited to, those governing, consumer protection, unfair competition, anti-discrimination or false advertising);
    • That is, or may reasonably be considered to be, defamatory, libelous, hateful, racially or religiously biased or offensive, unlawfully threatening or unlawfully harassing to any individual, partnership or corporation;
    • For which you were compensated or granted any consideration by any unapproved third party;
    • That includes any information that references other websites, addresses, email addresses, contact information or phone numbers;
    • That contains any computer viruses, worms or other potentially damaging computer programs or files.
    You agree to indemnify and hold Booksbay (and its officers, directors, agents, subsidiaries, joint ventures, employees and third-party service providers, including but not limited to Bazaarvoice, Inc.), harmless from all claims, demands, and damages (actual and consequential) of every kind and nature, known and unknown including reasonable attorneys' fees, arising out of a breach of your representations and warranties set forth above, or your violation of any law or the rights of a third party.


    For any content that you submit, you grant Booksbay a perpetual, irrevocable, royalty-free, transferable right and license to use, copy, modify, delete in its entirety, adapt, publish, translate, create derivative works from and/or sell, transfer, and/or distribute such content and/or incorporate such content into any form, medium or technology throughout the world without compensation to you. Additionally,  Booksbay may transfer or share any personal information that you submit with its third-party service providers, including but not limited to Bazaarvoice, Inc. in accordance with  Privacy Policy


    All content that you submit may be used at Booksbay's sole discretion. Booksbay reserves the right to change, condense, withhold publication, remove or delete any content on Booksbay's website that Booksbay deems, in its sole discretion, to violate the content guidelines or any other provision of these Terms of Use.  Booksbay does not guarantee that you will have any recourse through Booksbay to edit or delete any content you have submitted. Ratings and written comments are generally posted within two to four business days. However, Booksbay reserves the right to remove or to refuse to post any submission to the extent authorized by law. You acknowledge that you, not Booksbay, are responsible for the contents of your submission. None of the content that you submit shall be subject to any obligation of confidence on the part of Booksbay, its agents, subsidiaries, affiliates, partners or third party service providers (including but not limited to Bazaarvoice, Inc.)and their respective directors, officers and employees.

    Accept

    New Arrivals



    Inspired by your browsing history


    Your review has been submitted!

    You've already reviewed this product!