Appeal in tax criminal proceedings

We represent and advise on the following questions:

  • Legality of the judgment
  • Chances of success of the appeal
  • Filed and represented at the court of next instance

According to judgments by the court in criminal tax proceedings, the convicted person can appeal against the judgment of the first instance.

The defendant can appeal against the judgments of the district and regional courts in tax criminal proceedings. The time limit for this is one week after the judgment is pronounced.

A lawyer specialized in criminal tax law can advise you on the chances of success of the appeal. The appeal can be lodged with judgments by the district court. The appeal is not possible in the first instance judgments of the regional courts. Against the judgments of the regional court, only remedy of legal review (revision) to the Federal Court of Justice (Bundesgerichtshof) is possible.

In the appeal, the facts of the judgments of the district court are checked and the judgment is checked for legal errors. During the review, the court only reviews the judgment for legal errors. The court of review is the higher regional court for the judgments of the first instance of the district court. The Federal Court of Justice is the review court for judgments by the regional court.

 

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