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2011-06-03T09:45:36+02:00
2011-06-03T09:45:36+02:00
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T*
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T*
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T*
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T*
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T*
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T*
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T*
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T*
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T*
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T*
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T*
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(-)Tj
T*
[(lic)12(h )-73(bestellt )-73(wor)18(den )-72(ist.)55( )-72(Nur )-73(dann )-73(will )-73(sie )-72(den )-73(Investiti)]TJ
(-)Tj
T*
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T*
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T*
[(Abzuwarten )31(bleibt,)55( )31(ob )31(auc)12(h )31(weitere )31(Finanzgeric)12(hte )31(bzw)55(.)55( )]TJ
T*
[(der )-66(Bundes\036nanzhof )-66(in )-66(diesem )-66(Sinne )-66(entsc)12(heiden )-66(wer)]TJ
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(-)Tj
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[(den )-50(und )-50(damit )-50(die )-50(sehr )-50(enge )5(A)18(uslegung )-50(der )-50(Finanzver)]TJ
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[(Anerkennung von au\337erg)14(ew\366hnlic)-10(hen Belastung)14(en)]TJ
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[(A)18(u\337ergew\366hnlic)12(he )-12(Belastungen,)55( )-12(die )-12(einem )-12(Steuerp\037ic)12(htigen )-12(zwangsl\344u\036g )-12(entstehen,)55( )-12(k\366nnen )-12(in )-12(bestimmten )-12(F\344llen )-12(nac)12(h )]TJ
T*
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T*
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T*
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T*
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(-)Tj
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T*
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T*
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[(In )-138(einem )-138(weiteren )-138(Urteil )-138(haben )-138(die )-138(h\366c)12(hsten )-138(Steuerric)12(hter )-138(entsc)12(hieden,)55( )-138(dass )-138(auc)12(h )-138(die )-83(A)18(ufwendungen )-138(f\374r )-138(die )-138(krank)]TJ
(-)Tj
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[(heitsbedingte )-48(oder )-48(behindertengerec)12(hte )-48(Umgestaltung )-48(des )-48(eigenen )7(W)55(ohnumfelds )-48(als )-48(au\337ergew\366hnlic)12(he )-48(Belastung )-48(nac)12(h )]TJ
50.619 0 Td
( )Tj
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[(\247 )-25(33 )-25(EStG )-25(steuerlic)12(h )-25(zu )-25(ber\374c)12(ksic)12(hten )-25(sein )-25(k\366nnen.)55( )]TJ
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[(V)124(er)-10(sc)-10(h\344rfte Re)-10(g)14(eln bei)]TJ
( )Tj
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[(Durc)12(h )69(das )69(Sc)12(hwarzgeld-Bek\344mpfungsgesetz )69(wer)18(den )68(die )]TJ
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(-)Tj
T*
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T*
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T*
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(-)Tj
T*
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(-)Tj
T*
[(c)12(kung )-25(bevorsteht.)55( )]TJ
0 -1.767 TD
[(Damit )-186(sollen )-186(so )-186(genannte )-186(\204T)92(eilselbstanz)18(eigen\223 )-186(ausge)]TJ
(-)Tj
0 -1.2 TD
[(sc)12(hlossen )46(wer)18(den.)55( )46(F\374r )46(eine )46(wirksame )46(Selbstanz)18(eige )46(ist )46(es )]TJ
T*
[(k\374nftig )-75(erfor)18(derlic)12(h,)55( )-75(dass )-75(alle )-75(unverj\344hrten )-75(Steuerstraf)]TJ
(-)Tj
T*
[(taten )-86(einer )-86(Steuerart )-86(\(z.B)55(.)55( )-86(Einkommensteuer\) )-86(vollst\344n)]TJ
(-)Tj
T*
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0 -1.767 TD
[(A)18(uc)12(h )17(z)18(eitlic)12(h )17(wir)18(d )17(der )17(Spielraum )17(deutlic)12(h )17(verk\374rzt.)55( )17(Bis)]TJ
(-)Tj
0 -1.2 TD
[(her )48(war )47(eine )48(Selbstanz)18(eige )48(m\366glic)12(h,)55( )48(solange )48(die )102(T)92(at )48(noc)12(h )]TJ
T*
[(nic)12(ht )-58(entdec)12(kt )-58(und )-58(kein )-58(Steuerstrafverfahren )-58(eingeleitet )]TJ
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(-)Tj
T*
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T*
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T*
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T*
[(strafbefreiende )-25(Selbstanz)18(eige )-25(zu )-25(erstatten.)55( )]TJ
0 -1.767 TD
[(Nac)12(h )-60(neuem )-60(Rec)12(ht )-60(ist )-60(dies )-60(nic)12(ht )-60(mehr )-60(m\366glic)12(h.)55( )-60(Sobald )]TJ
0 -1.2 TD
[(das )-200(Finanzamt )-200(die )-145(Anor)18(dnung )-200(einer )-200(Betriebspr\374fung )]TJ
T*
[(oder )7(die )7(Einleitung )7(eines )7(Ermittlungsverfahren )7(zu )7(einer )]TJ
T*
[(der )-81(offenbahrten )-81(Steuerstraftaten )-81(bekannt )-81(gegeben )-81(hat,)55( )]TJ
T*
[(ist )-137(eine )-137(strafbefreiende )-137(Selbstanz)18(eige )-137(nic)12(ht )-138(mehr )-137(m\366g)]TJ
(-)Tj
T*
[(lic)12(h.)55( )]TJ
0 -1.767 TD
[(\334bersteigt )26(die )25(verk\374rzte )26(Steuer )25(je )25(Steuerart )25(einen )25(Betrag )]TJ
0 -1.2 TD
[(von )21(50)]TJ
/Span<>> BDC
( )Tj
EMC
2.966 0 Td
[(000 )21(\200,)55( )21(ist )21(eine )21(strafbefreiende )21(Selbstanz)18(eige )21(eben)]TJ
(-)Tj
-2.966 -1.2 Td
[(falls )-48(grunds\344tzlic)12(h )-48(ausgesc)12(hlossen.)55( )-48(In )-48(diesem )-48(F)55(all )-48(kann )]TJ
T*
[(der )-34(Betreffende )-34(eine )-34(Strafverfolgung )-34(nur )-34(noc)12(h )-34(dadurc)12(h )]TJ
T*
[(vermeiden,)55( )-93(dass )-93(er )-93(neben )-93(der )-93(Nac)12(hentric)12(htung )-93(der )-93(f\344l)]TJ
(-)Tj
T*
[(ligen )-310(Steuern )-310(plus )-310(Zinsen )-310(zus\344tzlic)12(h )-310(eine )-310(freiwillige )]TJ
T*
[(Zahlung )-7(in )-7(H\366he )-7(von )-7(5 )-7(% )-7(der )-7(verk\374rzten )-7(Steuer )-7(an )-7(die )]TJ
T*
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