The person or company sued under criminal law is exposed to a large and usually well organized investigating system, regardless of the authorities' statutory obligation to investigate also in favor of the suspect.

In view of such superiority of the system the suspect has to rely on a trustworthy consultant, who is - under threat of penalty - obliged to observe secrecy. The issues involved in tax and commercial criminal cases are usually so complex that a successful defense depends considerably on the attorney's good command of the material tax and economic law, additionally to the tax law and tax proceedings-related know-how.


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