Attorney-At-Law Dr. Andreas Schwörer
Specialist Tax Solicitor, Certified Advisor for International Tax Law
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Act legal but clever!

Science:
Limits of transnational use of evidence in tax and criminal proceedings, 
Zeitschrift für Wirtschafts- und Steuerstrafrecht wistra 2009, 452
The exchange of data with Liechtenstein and Jersey according to the Tax Information Exchange Agreements, Deutsche Steuer-Zeitung 2010, 236


Doctor´s thesis:

The transnational use of evidence in tax proceedings and criminal tax evasion proceedings with additional change of the kind of the proceeding (tax -> criminal, criminal -> tax)
I describe the constitutional standard within the European Union concerning inadmissible evidence (exclusionary rule) and the fruit of the poisonous tree doctrine and accidental discovery of evidence in case of the usage of information. I refer to German, Austrian and European law. The scope and effect of constitutional principles, fundamental rights, fiscal secret and the right against self-incrimination is described for transnational use of evidence or change of the kind of the proceeding. The mutual legal assistance in tax and in criminal matters is examined upon barriers established by the rules of mutual assistance and upon barriers in the international law itself (double tax treaties; EU mutual tax administrative assistance in the EU according to the EU rule and the national laws; EU capital gains directive, mutual legal assistance in criminal matters of the council of Europe, mutual legal assistance in criminal matters of the member states of the European union, protocol to the mutual legal assistance in criminal matters of the member states of the European union, German and Austrian law for international legal mutual assistance in criminal matters, etc.). The thesis describes structural barriers in usage of evidence in the case of falling apart of the collecting and the utilizing legal system. The usability of the Liechtenstein-DVD (DVD with tax datas illegally bought by the german secret service) as evidence is answered according to transnational aspects of law.
ISBN 978-3-8370-3610-7, 428 pages

Association Internationale des Jeunes Avocats AIJA – Congress
February 13th 2010
Banking Secrecy - An endangered Species? The cross-boundary use of evidence

 
Property tax -  Non-consideration of a capital stock for gaining the minimum subsistence level and the admissibility of a constitutional claim (in German language)