Commencement of limitation period for tax evasion as due-date offenses vs. genuine omission offenses

The Fifth Criminal Senate of the Federal Court of Justice (BGH) declined to adhere to its own prior jurisprudence and affirmed the legal interpretation of the referring First Criminal Senate regarding the commencement of statutory limitation periods for specific tax offenses. The dispute centered on whether the limitation period for "due-date offenses" (Fälligkeitsdelikte), such as tax evasion, begins to run at the moment the tax liability arises or only upon the expiration of the duty to act, challenging the established principle that limitation for genuine omission offenses typically starts only when the obligation to act lapses. The court held that the specific structure of these due-date offenses justifies a deviation from the standard rule, effectively allowing the limitation period to start earlier than the cessation of the handlungspflicht (duty to act), thereby aligning with the referred senate's view and overriding the previous strict application of § 78 StGB principles for genuine omissions.