Principles for determining disciplinary measures for civil servant tax evasion independent of office-specific duties

The Federal Administrative Court granted the defendant's appeal, permitting the revision for reasons of fundamental legal significance, thereby directing that the matter be heard in the subsequent revision proceedings. The dispute concerned a disciplinary measure imposed on a civil servant for tax evasion, specifically challenging how such sanctions are determined without direct reference to the employee's specific office duties. The court focused on the interpretation of § 13 Abs. 2 Satz 1 bis 3 and Abs. 3 Satz 1 und 2 of the North Rhine-Westphalia Disciplinary Act (LDG NRW), aiming to clarify the governing principles for establishing the severity of disciplinary measures in cases of tax evasion independent of office-specific context.