Among other things, an arrest warrant is issued under the following conditions:
- Probable cause
- Danger of escape
- Risk of suppression of evidence
Pre-trial detention can also be ordered in tax criminal proceedings and an arrest warrant can be issued.
The ordering of pre-trial detention and the issuing of an arrest warrant for tax evasion is regulated in the German Code of Criminal Procedure (StPO), as is the case with other offenses. The first requirement is that there is a Probable cause. This is the case if the conviction is more than likely.
There must also be a reason for detention. Reasons for detention for tax evasion are the accused’s absconding, danger of absconding and suppression of evidence. There is a danger of absconding if the amount of the evaded taxes is so high that the accused can expect a particularly high prison sentence. The investigative authorities then assume that he could evade the procedure. Temporary stays abroad or foreign relationships can also be reasons for issuing an arrest warrant.
There is a risk of obscuration if the accused’s behavior gives rise to an urgent suspicion that he will destroy, change, set aside, suppress or falsify evidence or act in an unfair manner to co-accused, witnesses or experts.
If an arrest warrant is issued, the accused should remain calm and, despite the exceptional situation, should not provide any information on the allegation. A lawyer who specializes in criminal tax law can appeal against the decision in court. The court will then review whether the conditions for issuing an arrest warrant are available and will declare the arrest warrant void. The arrest warrant can also be suspended under conditions such as regular reporting to the police or payment of a deposit.
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