gewerbs- oder bandenmäßige Steuerhinterziehung

English translation: organised tax evasion

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:gewerbs- oder bandenmäßige Steuerhinterziehung
English translation:organised tax evasion
Entered by: Ian M-H (X)

15:14 Mar 14, 2005
German to English translations [PRO]
Law/Patents - Law: Taxation & Customs
German term or phrase: gewerbs- oder bandenmäßige Steuerhinterziehung
Aus einem bankinternen Handbuch zur Verhinderung von Geldwäsche:

Weitere Vortaten sind: **gewerbs- oder bandenmäßige Steuerhinterziehung** (370a AO), gewerbsmäßiger, gewaltsamer und bandenmäßiger Schmuggel (§ 373 AO), gewerbsmäßige und bandenmäßige Steuerhinterziehung (§370 a AO) und Steuerhehlerei (§ 374 AO) - soweit gewerbsmäßig begangen -, jeweils auch in Verbindung mit § 12 Abs. 1 des Gesetzes zur Durchführung der Gemeinsamen Marktorganisation, Menschenhandel (§ 180 b StGB), die Zuhälterei (§ 181 a StGB), - einfacher - Diebstahl (§ 242 StGB), Unterschlagung (§ 246 StGB), Erpressung (§ 253 StGB), Hehlerei (§ 259 StGB), Betrug (§ 263 StGB), Subventionsbetrug (§ 264 StGB), Untreue (§ 266 StGB), Urkundenfälschung (§ 267 StGB), Fälschung beweiserheblicher Daten (§ 269 StGB), unerlaubte Veranstaltung eines Glücksspiels (§ 284 StGB), unerlaubter Umgang mit gefährlichen Abfällen - einschließlich des Versuchs - (§ 326 StGB), unerlaubter Umgang mit radioaktiven und anderen gefährlichen Stoffen - einschließlich des Versuchs - (§ 328 StGB) sowie Einschleusen von Ausländern (§ 92 a AuslG) und Verleitung zur mißbräuchlichen Asylantragstellung (§ 84 AsylVerfG), soweit diese Taten von einem Mitglied einer Bande, die sich zur fortgesetzten Begehung solcher Taten verbunden hat, oder gewerbsmäßig begangen werden.
Olaf Reibedanz
Colombia
Local time: 06:45
organised tax evasion
Explanation:
... is referred to by e.g. the UK government and would be understood, but the German criminal offence (by definition) doesn't exist in exactly the same form elsewhere and so Derek's "professional tax evasion" is also an option.

http://www.number-10.gov.uk/su/criminal/recovering/10.htm
Selected response from:

Ian M-H (X)
United States
Local time: 07:45
Grading comment
Thanks everybody!
4 KudoZ points were awarded for this answer



Summary of answers provided
4habitual and/or criminally associated tax evasion
gangels (X)
3business or ganglike tax evasion
Martha Langfeld
3professional tax evasion or tax evasion by a gang
Derek Gill Franßen
3organised tax evasion
Ian M-H (X)
3tax evasion by a perpetrator acting professionally or as a member of a gang
nruddy
3tax evasion committed on a professional basis or as a member of a criminal organization
Michael Kucharski


  

Answers


3 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
gewerbs- oder bandenmäßige Steuerhinterziehung
business or ganglike tax evasion


Explanation:
really not sure about bandenmaessig but steuerhinterziehung is definitly tax evasion

Martha Langfeld
Local time: 13:45
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 4
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48 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
gewerbs- oder bandenmäßige Steuerhinterziehung
professional tax evasion or tax evasion by a gang


Explanation:
Perhaps you could use "tax evasion by professionals or gangs." The actual charges in a common law system would probably be more like "conspiracy and tax evasion" (two seperate counts).

I took my suggestion from section 260a of this English version of the German Criminal Code (StGB), which might come in handy for the other parts (cf. http://www.iuscomp.org/gla/statutes/StGB.htm#260).
;-)

Derek Gill Franßen
Germany
Local time: 13:45
Specializes in field
Native speaker of: English
PRO pts in category: 94
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2 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
gewerbs- oder bandenmäßige Steuerhinterziehung
organised tax evasion


Explanation:
... is referred to by e.g. the UK government and would be understood, but the German criminal offence (by definition) doesn't exist in exactly the same form elsewhere and so Derek's "professional tax evasion" is also an option.

http://www.number-10.gov.uk/su/criminal/recovering/10.htm

Ian M-H (X)
United States
Local time: 07:45
Native speaker of: Native in EnglishEnglish
PRO pts in category: 12
Grading comment
Thanks everybody!
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4 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
gewerbs- oder bandenmäßige Steuerhinterziehung
tax evasion by a perpetrator acting professionally or as a member of a gang


Explanation:
Just a suggestion, but this is based on what I found in section 261 (Money Laundering) of the translation of the German Criminal Code (Strafgesetzbuch).


    Reference: http://www.iuscomp.org/gla/statutes/StGB.htm
nruddy
Mexico
Local time: 05:45
Native speaker of: Native in EnglishEnglish
PRO pts in category: 4
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10 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
habitual and/or criminally associated tax evasion


Explanation:
xxx

gangels (X)
Local time: 05:45
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
PRO pts in category: 85
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1 day 1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5
gewerbs- oder bandenmäßige Steuerhinterziehung
tax evasion committed on a professional basis or as a member of a criminal organization


Explanation:
I don't like the term "gang" in this context.

Michael Kucharski
Local time: 13:45
Specializes in field
Native speaker of: German
PRO pts in category: 16
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