{"status":"available","ecli":"ECLI:DE:BGH:2019:191219B1STR312.19.0","court":"BGH","senate":"1. Strafsenat","decided":"2019-12-19","aktenzeichen":"1 StR 312/19","doktyp":"Beschluss","leitsatz":null,"text_plain":"BUNDESGERICHTSHOF\nBESCHLUSS\n1 StR 312/19\nvom\n19. Dezember 2019\nin der Strafsache\ngegen\n\nwegen Steuerhinterziehung\n\nECLI:DE:BGH:2019:191219B1STR312.19.0\n\nDer 1. Strafsenat des Bundesgerichtshofs hat auf Antrag des Generalbundesanwalts\nund nach Anhörung des Beschwerdeführers am 19. Dezember 2019 beschlossen:\n\nDie Revision des Angeklagten gegen das Urteil des Landgerichts Hanau vom 8. Februar 2019 wird als unbegründet verworfen (§ 349 Abs. 2\nStPO).\n\nDer Beschwerdeführer hat die Kosten des Rechtsmittels zu tragen.\n\nErgänzend bemerkt der Senat:\n\nVertragspartner der Auftraggeberin war der Angeklagte; die Einzelfirmen ihm\nnahestehender Personen waren nur vorgeschoben (§ 41 Abs. 2 AO; § 117 BGB). Als\nLeistender im Außenverhältnis war der Angeklagte zur Abgabe von Umsatzsteuererklärungen verpflichtet; seine Verstöße gegen seine Erklärungspflichten begründen\nseine Strafbarkeit nach § 370 Abs. 1 Nr. 2, Abs. 4 Satz 1 Halbsatz 2, § 150 Abs. 1\nSatz 3 AO, § 18 Abs. 3, § 2 Abs. 1 UStG, § 53 Abs. 1 StGB. Die Rechnungsausstellerinnen waren in ihren Steuerschuldverhältnissen zur Abgabe von Umsatzsteuerklärungen nach § 18 Abs. 4 Buchst. b, § 14c Abs. 2 Satz 2 UStG verpflichtet (siehe zum\n\nGanzen BGH, Beschluss vom 8. Juli 2014 – 1 StR 29/14 Rn. 21, 23; BFH, Urteil vom\n12. Mai 2011 – V R 25/10 Rn. 24-26).\n\nJäger Bellay Hohoff\n\nLeplow Pernice","source":null,"source_url":null,"url":"https://recht.nulegal.eu/rechtsprechung/bgh/2019-12-19/1-str-312-19","cited_norms":[{"jurabk":"BGB","ref":"§ 117","ref_norm":"117","n":1},{"jurabk":"StGB","ref":"§ 53","ref_norm":"53","n":1},{"jurabk":"StPO","ref":"§ 349","ref_norm":"349","n":1},{"jurabk":"UStG 1980","ref":"§ 2","ref_norm":"2","n":1},{"jurabk":"UStG 1980","ref":"§ 14c","ref_norm":"14c","n":1},{"jurabk":"AO 1977","ref":"§ 41","ref_norm":"41","n":1},{"jurabk":"AO 1977","ref":"§ 150","ref_norm":"150","n":1}],"authoritative_source":null,"attribution":null,"source_info":{"name":"nu:legal Deutsches Recht","operator":"Nulegal GmbH","terms":"https://recht.nulegal.eu/nutzungsbedingungen","attribution":"Source: nu:legal – recht.nulegal.eu","license_url":"https://recht.nulegal.eu/license","url":"https://recht.nulegal.eu/rechtsprechung/bgh/2019-12-19/1-str-312-19","retrieved":"2026-10-24 07:52:20.118911+00:00"},"card":{"id":"bgh/2019-12-19/1-str-312-19","court":"BGH","court_id":"bgh","court_as_stated":"BGH","panel":"1. Strafsenat","date":"2019-12-19","dockets":["1 StR 312/19"],"decision_type":"Beschluss","ecli":"ECLI:DE:BGH:2019:191219B1STR312.19.0","ids":{"ecli":"ECLI:DE:BGH:2019:191219B1STR312.19.0"},"cite_as":"BGH, Beschluss vom 19.12.2019 – 1 StR 312/19","url":"https://recht.nulegal.eu/rechtsprechung/bgh/2019-12-19/1-str-312-19","headnotes":[],"leitsatz_status":"not_captured","tenor":null,"tenor_status":"not_marked","cited_norms":[{"id":"BGB/117","law":"BGB","abbreviation":"BGB","ref":"117","label":"§ 117 BGB","mentions":1},{"id":"StGB/53","law":"StGB","abbreviation":"StGB","ref":"53","label":"§ 53 StGB","mentions":1},{"id":"StPO/349","law":"StPO","abbreviation":"StPO","ref":"349","label":"§ 349 StPO","mentions":1},{"id":"UStG-1980/2","law":"UStG-1980","abbreviation":"UStG 1980","ref":"2","label":"§ 2 UStG 1980","mentions":1},{"id":"UStG-1980/14c","law":"UStG-1980","abbreviation":"UStG 1980","ref":"14c","label":"§ 14c UStG 1980","mentions":1},{"id":"AO-1977/41","law":"AO-1977","abbreviation":"AO 1977","ref":"41","label":"§ 41 AO 1977","mentions":1},{"id":"AO-1977/150","law":"AO-1977","abbreviation":"AO 1977","ref":"150","label":"§ 150 AO 1977","mentions":1}],"cited_norms_basis":"extracted_from_text","normenkette":null,"proceeding":{"entries":[],"has_records":false,"note":"No Verfahrensgang record names this decision. That says nothing about whether earlier or later decisions exist."},"fundstellen":[],"provenance":{"source":null,"source_url":null,"retrieved_at":"2026-10-24T07:52:20.118911+00:00","text_quality":"native","attribution":null},"ai_summary":null,"ai_summary_available":false}}