Criminal Law

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Asset Recovery in Juvenile Criminal Law: Mandatory Confiscation of the Value of Proceeds of Crime in the Case of Juveniles

30. July 2021

Recently, the Federal Court of Justice published a decision of the Grand Senate on confiscation in the case of juveniles that was already made in January of this year (Federal Court of Justice, decision dated January 20, 2021 – GSSt 2/20 – LG München II).  In the landmark decision, the judges clarified: The order to…

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Tax investigation on the trail of Airbnb landlords

17. June 2021

Suddenly in the sights of the tax investigation: Across Germany, private individuals are now receiving unpleasant mail. Because the tax offices check the tax returns for the years 2012 to 2014 to see whether income from rentals via Airbnb was reported. The lucrative business of being a host. Over the years, sharing platforms have enjoyed…

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What lasts…or doesn’t? – Competition Register Regulation entered into force on April 23, 2021

17. June 2021

The introduction of a nationwide competition register has long been announced. Now there is movement on the issue. Soon there will be a threat of uniform registration throughout Germany for criminal and administrative offenses in the area of competition law.  Necessary regulation effective April 23, 2021. The Competition Register Act (WRegG) – the legal basis…

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Fighting Corruption on a European Scale – The European Public Prosecutor’s Office Begins Its Work

17. June 2021

As of June 1, 2021, there is a new international player in the field of criminal corruption and tax law – the European Public Prosecutor’s Office begins its work. What does this mean in practice? Will there be a public prosecutor’s office that operates on a Europe-wide basis and competes with national authorities? Legal basis,…

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