{"status":"available","ecli":null,"court":"BGH","senate":"5. Strafsenat","decided":"2003-12-17","aktenzeichen":"5 StR 514/03","doktyp":"Beschluss","leitsatz":null,"text_plain":"5 StR 514/03\n\nBUNDESGERICHTSHOF\n\nBESCHLUSS\n\nvom 17. Dezember 2003\nin der Strafsache\ngegen\n\nwegen Beihilfe zur Steuerhinterziehung u.a.\n\nDer 5. Strafsenat des Bundesgerichtshofs hat am 17. Dezember 2003\n\nbeschlossen:\n\nDie Revision des Angeklagten gegen das Urteil des\n\nLandgerichts Stuttgart vom 14. Juli 2003 wird nach § 349\n\nAbs. 2 StPO als unbegründet verworfen.\n\nDer Beschwerdeführer hat die Kosten des Rechtsmittels\n\nzu tragen.\n\nDie Entscheidung des Bundesverfassungsgerichts – Kammer –\n\nvom 19. Dezember 2002 – 2 BvR 666/02 –, wistra 2003, 255, ist\n\njedenfalls hier deshalb nicht einschlägig, weil Tatort und Ort der\n\nTeilnahmehandlung auch in Deutschland liegen (§ 9 StGB).\n\nHarms Basdorf Raum\n\nBrause Schaal","source":null,"source_url":null,"url":"https://recht.nulegal.eu/rechtsprechung/bgh/2003-12-17/5-str-514-03","cited_norms":[{"jurabk":"StGB","ref":"§ 9","ref_norm":"9","n":1},{"jurabk":"StPO","ref":"§ 349","ref_norm":"349","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/2003-12-17/5-str-514-03","retrieved":"2026-07-10 15:03:00.659782+00:00"},"card":{"id":"bgh/2003-12-17/5-str-514-03","court":"BGH","court_id":"bgh","court_as_stated":"BGH","panel":"5. Strafsenat","date":"2003-12-17","dockets":["5 StR 514/03"],"decision_type":"Beschluss","ecli":null,"ids":{"ecli":null},"cite_as":"BGH, Beschluss vom 17.12.2003 – 5 StR 514/03","url":"https://recht.nulegal.eu/rechtsprechung/bgh/2003-12-17/5-str-514-03","headnotes":[],"leitsatz_status":"not_captured","tenor":null,"tenor_status":"not_marked","cited_norms":[{"id":"StGB/9","law":"StGB","abbreviation":"StGB","ref":"9","label":"§ 9 StGB","mentions":1},{"id":"StPO/349","law":"StPO","abbreviation":"StPO","ref":"349","label":"§ 349 StPO","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":"2026-07-10T15:03:00.659782+00:00","text_quality":"native","attribution":null},"ai_summary":null,"ai_summary_available":false}}