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'The Procedural Dimension of the Voluntary Disclosure in Tax Criminal Law. An Analysis of the Legal Nature and Constitutional Compatibility of § 398a AO, Together with a Proposal De Lege Ferenda': The study examines the legal nature of the sanction in § 398a AO and classifies it as a genuine criminal penalty. Building on this, it offers a constitutional analysis showing that the provision fails to meet the requirements of culpability and judicial authorization and is therefore in need of reform. It also evaluates the norm from an EU-law perspective, focusing on the transnational ne bis in idem principle.