Das Unrecht des § 153 Abs. 1 AO.

Julia Klier studied law at the University of Passau, specializing in tax law and criminal law. Before her studies, she completed an apprenticeship at the Passau tax office before working at the Munich tax office for a year. After her first state exam she worked as research assistant at the Chair of Criminal Law and Procedure, White-Collar Crime and Philosophy of Law (Professor Dr. Martin Asholt) at the University of Passau. She completed her legal clerkship in the district of the Higher Regional Court of Munich. Since February 2024, she has been working as a consultant at the Bavarian State Ministry of Finance and Home Affairs.