Submission negotiation

The submission negotiation - just UV - was under Reich Tax Code of 1919 one of the two options in tax proceedings , minor tax offenses and customs crimes by dispensing of the accused to appeal a fine and the mandatory additional penalties such as confiscation and compensation to punish abzuschließend.

The sentence was to be entered in the criminal record . The person in question was therefore deemed to have a criminal record.

Since the Basic Law only allows punishments by the judge (Art. 92 half-par. 1 GG), from around 1960 the customs and tax authorities regularly refrained from this measure. The criminal powers of the tax offices (§§ 410, 412 I RAO 1919; §§ 445, 447 I RAO 1931), including the UV, were revoked by the Federal Constitutional Court with a judgment of 6 June 1967 (file number 2 BvR 375, 53/60, 18/65, published in BVerfGE 22, 49 = NJW 1967, 1219 ff.) Declared unconstitutional. Since then, if there is sufficient suspicion in accordance with Section 400 AO, the tax offices have been able to request the court to issue a penalty order or submit the files to the public prosecutor's office.

Since no framework was set for the application of the submission negotiation, it was gladly carried out by well-known persons who had become criminal, e.g. B. proposed from politics and business to prevent a public trial and thus the discovery of your criminal behavior. Because measures of criminal tax procedure law fell under tax secrecy .