Aufhebung von Bankerlaubnissen Schweizer Banken in Deutschland wegen deren Beteiligung an Steuerstraftaten? (German Edition) Book PDF, ePub eBook

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Book Descriptions:
Wissenschaftlicher Aufsatz aus dem Jahr 2012 im Fachbereich Jura - Europarecht, Völkerrecht, Internationales Privatrecht, , Sprache: Deutsch, Abstract: Der Autor untersucht, ob die Beteiligung von Schweizer Banken an Steuerstraftaten und -ordnungswidrigkeiten als Begründung für die Aufhebung von deren deutscher Bankerlaubnis herangezogen werden kann. Er geht dabei auf die Frage ein, ob zur Begründung dieser Aufhebung Erkenntnisse aus dem Ankauf von "Steuer-CDs" durch die nordrhein-westfälischen Finanzbehörden herangezogen werden können, obgleich die Bundesrepublik Deutschland und die Schweizer Eidgenossenschaft ein - bislang in Deutschland noch nicht ratifiziertes - Abkommen geschlossen haben, das den Erwerb derartiger Steuerdaten verbietet.

Aufhebung von Bankerlaubnissen Schweizer Banken in Deutschland wegen deren Beteiligung an Steuerstraftaten? (German Edition) by Robert Dübbers

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