»The Tax Office and the Proceedings. On the Tax Authority's Binding to the Principle of Nemo
Tenetur Se Ipsum Accusare - At the Same Time a Contribution to the Systematisation of the
Duties to Cooperate Under the Tax Law -«: The work is dedicated to the question of the
conformity of duties to cooperate under tax law with the principle of nemo tenetur. In addition
to the foundations of the tax law maxim of cooperation it also examines the status and extent
of the principle of freedom from self-incrimination. The contradictions that emerge in the
subsequent synthesis of these two desiderata of the constitutional rule of law are resolved by
developing a differentiated system of solutions.
