Das Finanzamt und die Verfahren: Zur Bindung der Finanzbehorde an den Grundsatz des nemo tenetur se ipsum accusare - Zugleich ein Beitrag zur Systematisierung abgabenrechtlicher Mitwirkungspflichten -

English summary: The Tax Office and the Proceedings. On the Tax Authority's Binding to the Principle of Nemo Tenetur Se Ipsum Accusare - At the Same Time a Contribution to the Systematisation of the Duties to Cooperate Under the Tax Law -: The work is dedicated to the question of the conformity of duties to cooperate under tax law with the principle of nemo tenetur. In addition to the foundations of the tax law maxim of cooperation, it also examines the status and extent of the principle of...