Die Hinterziehung rechtswidriger Steuern durch Fristerschleichung

»The Evasion of Illicit Taxes through the Subreption of a Deadline« Definitive tax assessments are despite their unlawfulness to be obeyed by the taxable person. This is why the temptation for the taxable person is vast to obtain elapsed deadlines of legal remedy through false facts surreptitiously and therefore to gain a tangible-legal correction of the taxing. The author considers the question whether the subreption of a deadline can fulfill the statutory offence of tax fraud.