Judicial fixing of the § 398a AO surcharge

620 Gs 329/14Tribunale di primo grado4 ago 2014Diritto penaleAccolto

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In the investigation against C, the accused applied under § 98(2), second sentence, StPO for a judicial decision. Aachen Local Court granted the application and fixed the surcharge under § 398a AO at 5% of EUR 209,418 (EUR 10,470.90).

Testo completo

Amtsgericht Aachen — 620 Gs 329/14 — Beschluss

Entscheidungsdatum: 2014-08-04

Aktenzeichen: 620 Gs 329/14

ECLI: ECLI:DE:AGAC1:2014:0804.620GS329.14.00

Dokumenttyp: Beschluss

Spruchkörper: Richterin

Tenor

In dem Ermittlungsverfahren

gegen C

wird auf den Antrag des Beschuldigten auf gerichtliche Entscheidung gemäß § 98 Abs. 2 S. 2 StPO der Zuschlag i.S.d. § 398a AO auf 5 % von 209.418 Euro festgesetzt.

Parole chiave

tax criminal proceedingssurchargejudicial review

Questioni giuridiche chiave estratte da Omnilex

Fixing the surcharge under § 398a AO following the accused's application for a judicial decision.

The surcharge was fixed at 5% of EUR 209,418.

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