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BGH, 5.9.2017 – 1 StR 198/17. Mittelbarer Gebrauch von Urkunden durch E-Mail-Anhang?
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BGH, 5.9.2017 – 1 StR 198/17. Mittelbarer Gebrauch von Urkunden durch E-Mail-Anhang?
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BGH, 5.9.2017 – 1 StR 198/17. Mittelbarer Gebrauch von Urkunden durch E-Mail-Anhang?
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Journal Article
BGH, 5.9.2017 – 1 StR 198/17. Mittelbarer Gebrauch von Urkunden durch E-Mail-Anhang?
2019
Overview
In der Entscheidung zu einem steuerstrafrechtlichen Fall erörtert der BGH die Möglichkeit der Strafbarkeit gemäß § 267 Abs. 1 Var. 3 StGB (Gebrauchen einer unechten Urkunde) durch die Versendung von Telefaxen und E-Mail-Anhängen. Paul Krell (JZ 2019, 208) rekapituliert die Problematik des „mittelbaren Gebrauchs“ von Urkunden, die ihren Ursprung bei der Frage nach der Urkundeneigenschaft von Fotokopien hat. Letztere sei entgegen der bislang herrschenden Meinung anzunehmen, während für E-Mails und E-Mail-Anhänge § 269 StGB einschlägig sei.
Publisher
Mohr Siebeck GmbH & Co. KG
Subject
