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Verfassungsrechtliche Grenzen Einer Vorverlagerung Der Strafbarkeit Dargestellt Am Beispiel Der Omissio Libera in Causa Bei § 266a Abs. 1 StGB
Hardcover
Series: Frankfurter Kriminalwissenschaftliche Studien, Book 167
ISBN13: 9783631867358
Publisher: Peter Lang Gmbh, Internationaler Verlag Der W
Published: Nov 29 2021
Pages: 164
Weight: 0.77
Height: 0.44 Width: 5.83 Depth: 8.27
Language: German
Eine weite Einschränkung erfährt unternehmerisches Handeln durch die Anwendung des Straftatbestandes des 266a Abs. 1 StGB, der das Vorenthalten der Arbeitnehmerbeiträge zur Sozialversicherung sanktioniert. Denn nach der Rechtsprechung des BGH muss ein Arbeitgeber die Sozialversicherungsbeiträge vorrangig vor allen anderen Verbindlichkeiten abführen. Dazu soll ein Unternehmer vor Fälligkeit der Beiträge zur Sozialversicherung eine Reihe von Ma nahmen ergreifen bzw. unterlassen. Missachtet ein Unternehmer diese Obliegenheiten, macht er sich nach der sog. Vorrangrechtsprechung dennoch strafbar. Der BGH begründet die extensive Auslegung des 266a Abs. 1 StGB unter Anwendung der Rechtsfigur der omissio libera in causa. Verfassungsrechtliche Grenzen werden kritisch beleuchtet und akzentuiert.
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