Borderlines between administrative and criminal law using the example of criminal tax law

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Type and Duration

FFF-Förderprojekt, June 2023 until January 2024 (finished)

Coordinator

Economic Criminal Law, Compliance and Digitalization

Main Research

Business Law

Description

Criminal tax law is a subfield of commercial criminal law. The state's forms of response to tax crime "oscillate" between criminal criminal law and administrative criminal law both in the Principality of Liechtenstein and in the DACH countries (Germany, Austria, Switzerland). The penalties therefore range from a small fine to imprisonment. The planned project attempts to explore the borderlines between the two sub-areas of criminal law - administrative and criminal criminal law. The focus is on the Liechtenstein legal system in criminal tax law.

Practical Application

The work is committed to serving three goals in particular with its results in the Principality of Liechtenstein and in the DACH countries: (1) First, it is to provide insights for work in legal practice. (2) In addition, it should be the basis for further discussions on legal policy. (3) Finally, it should be a stimulus for further research to integratively strengthen the research location in the Principality of Liechtenstein.

Reference to Liechtenstein

The proposed project undertakes a thorough review of the legal foundations in the Principality of Liechtenstein, including case law and literature. It aims to contribute to making dynamic processes at the intertwined levels of legislation, jurisprudence, science and society visible and better understandable. There is currently no in-depth and systematic study of administrative and criminal criminal law in Liechtenstein, especially including criminal tax law. Moreover, the constant inclusion of the Swiss criminal tax law system ensures both scientific and economically practical synergy effects in relation to this neighboring country.

Keywords

Criminal law, Tax law

Principal Investigator

Mag. Dr. Günther Schaunig, BA

Project Coordinator

Prof. Dr. Konstantina Papathanasiou, LL.M.

Publications

  • Schaunig, G. (2024). Das Steuerstrafrecht des Fürstentums Liechtenstein im Überblick. Liechtensteinische Juristenzeitung: LJZ(4), 181-188.

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