 |
deceives the tax authorities he is, of course, punishable; but,
naturally, matters can be presented and can be handled in such a way as to
safeguard one's interests, and one can be of various opinions with respect to
different matters.
Q. Under German law, if somebody filed a tax return
claiming that they were dependent upon another company, would a false filing of
such a return be criminal? Would such a claim, if it was false, be subject to
criminal penalties?
A. That would not have been any punishable act
because the question of dependency or nondependency is always an issue for
argument, and you see in this case that the various levels of the courts have
decided differently. In other words, the first level stated, let us say, that
there was dependency.* The court decided in that sense, and the next level, the
higher level, decided differently, interpreted the thing in a different sense.
In other words, it is a very much contested question as to whether there is or
is not dependency.
Q. As a tax expert and a tax lawyer, Dr. von
Knieriem, I ask you, would a misrepresentation of fact by a taxpayer stating
that he is dependent upon another company, would such misrepresentations
subject him to criminal penalty under the German law?
PRESIDING JUDGE
SHAKE: Mr. Prosecutor, I am wondering if you aren't getting pretty far afield
from any issue of fact that's involved in this case? I suggest to you that it
is a little bit difficult to see the pertinency of your inquiry.
MR.
AMCHAN: After touching the point I will leave it with this question, if Your
Honor please. It's pertinent and we intend to bring it out in connection with
other matters, but at this point I will leave it with this question.
PRESIDING JUDGE SHAKE: Very well. You may answer, Mr. Witness.
DR. SILCHER (associate counsel for defendant von Knieriem) I object to
this question.
DEFENDANT VON KNIERIEM: I want to reply.
DR.
SILCHER: I should like to object to this question.
DEFENDANT VON
KNIERIEM: I would like to reply.
PRESIDING JUDGE SHAKE: The objection
is overruled. The witness has asked the privilege of answering and he may
answer.
A. It depends upon the following; if a taxpayer misrepresents
facts he, of course, is punishable. If, however, he is giving a judgment, for
instance, he says he is dependent upon this |
__________
* See Document
NI-11746, Prosecution Exhibit 1918, DAG's
petition to the German Supreme Court re tax litigation, reproduced above in
this subsection.
1391 |
. 
