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English summary: The Tax Office and the Proceedings. On the Tax Authority's Binding to the Principle of Nemo Tenetur Se Ipsum Accusare - At the Same Time a Contribution to the Systematisation of the Duties to Cooperate Under the Tax Law - The work is dedicated to the question of the conformity of duties to cooperate under tax law with the principle of nemo tenetur. In addition to the foundations of the tax law maxim of cooperation, it also examines the status and extent of the principle of freedom from self-incrimination. The contradictions that emerge in the subsequent synthesis of these two desiderata of the constitutional rule of law are resolved by developing a differentiated system of solutions. German description: Die Arbeit widmet sich der Frage nach der Konformitat steuerrechtlicher Kooperationsauftrage mit dem Grundsatz des nemo tenetur se ipsum accusare. Zu diesem Zweck lotet sie am Beispiel eines reprasentativen Kreises von Mitwirkungspflichten der Abgabenordnung zunachst Grund, Rang und Grenzen der steuerrechtlichen Kooperationsmaxime aus, bevor sie die Genese, dogmatische Verortung und Reichweite des althergebrachten Grundsatzes der Freiheit von Zwang zur Selbstbelastung beleuchtet. Die sich bei der anschliessenden Synthese jener beiden Desiderate konstitutioneller Rechtsstaatlichkeit offenbarenden Friktionen und Widerspruche behebt sie durch die Entwicklung eines differenzierten Losungssystems, das den Einzelnen umfassend vor strafrechtlicher Selbstbezichtigung durch steuerrechtliche Pflichtentreue bewahrt.

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9783428191420

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Philipp Prochota studied law at the University of Bayreuth from October 2014 to January 2020, specialising in corporate and tax law. From February 2020 to March 2023, he worked as a research assistant at the Chair of Criminal Law and Criminal Procedure Law, Commercial Criminal Law and International Criminal Law at the University of Bayreuth. He also completed his doctorate there in August 2023 under the supervision of Prof. Dr Nina Nestler. He has been a legal trainee at the Bamberg Higher Regional Court since April 2023.

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