Criminal Law

 

Our 24-hour emergency contact number: +49 173 6326346

 

Where there is something to take, the gloves come off. No wonder VAT is increasingly becoming the focus of criminal tax law. In recent times, the number of criminal proceedings and the imposition of fines have increased significantly, as have the number of raids and even arrests. It is not only intentional tax evaders who are at risk of attracting the attention of the authorities but honest, law abiding entrepreneurs and CEOs may also suddenly find themselves subject to investigation. In such situations, the full force of the state, in the form of tax authorities, tax investigators and public prosecutors, can hit you hard, often totally unexpectedly. And if this happens, even the toughest boxer can be brought to his knees.

If tax exceeding EUR 100,000 is at stake, it is usually not a “simple” fine which will be imposed, but rather a term of imprisonment, albeit possibly a suspended sentence. If tax in an amount exceeding EUR 1 million is the subject of the investigation, the offender will have to face the reality of being imprisoned – possibly suspended – if convicted. And you know as well as we do: These sums can quickly be reached in the world of VAT.

We don’t want to paint too black a picture. However, if you ever feel that your back is (or might be) against the wall, you can rely on us to help. If you need our professional support in urgent situations, such as in the case of a raid or an arrest, you can contact us by using our 24-hour emergency contact number provided above. We will be there to offer our assistance in such difficult and unpredictable situations. Quickly, pragmatically and efficiently.

We can support and advise your company and other representatives in the following areas:

  • preventative consulting and prevention of criminal prosecution for a tax offence
  • preparation and submission of voluntary disclosures and rectifying declarations
  • action against, and prevention of, personal liability for CEOs
  • criminal defence in the prosecution of tax offences including representation in contentious main proceedings
  • fine proceedings in accordance with the Code of Administrative Offences (OWiG)
  • negotiations with tax authorities, tax investigators and public prosecutors
  • contentious tax and appeal proceedings before the tax authorities
  • legal actions and proceedings for suspension of operation before fiscal courts, as well as the conduct of revisions before the Federal Fiscal Court
  • special VAT audits