Levying Excessive Taxes

Levying Excessive Taxes in Europe

Levying Excessive Taxes; Granting Reduced Benefits in Germany

Provisions relating to levying excessive taxes; granting reduced benefits in the German Criminal Code [1]: This criminal issue is covered by Chapter Thirty, under the heading “Offences Committed in Public Office,” located in Section 353 Levying excessive taxes; granting reduced benefits, which reads: (1) If a public official charged with collecting taxes, fees or other fiscal charges for a public treasury collects fiscal charges which he knows are not due at all or only to a lesser amount and in whole or in part does not deposit the unlawfully collected amount in the treasury shall be liable to imprisonment from three months to five years. (2) Whosoever as a public official in the course of official disbursements of money or in kind unlawfully withholds amounts from the recipient and charges the account as if the disbursements had been paid in full, shall incur the same penalty.



  1. The content of the translated German penal code in relation to levying excessive taxes; granting reduced benefits is current as of 2010

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