Pharmacist may be after tax evasion still pharmacist

Administrative court Aachen: still reliable for pharmacists

A pharmacist convicted of tax evasion can still pursue his profession. Even if he was forbidden to operate his own pharmacy because of unworthiness, this does not automatically justify the withdrawal of the license to practice, judged on Thursday, 10 January 2018, the Administrative Court of Aachen (Az .: 5 K 4827/17).

In a specific case, the tax office had found in a tax audit in a pharmacy in Düren that in the period from 2009 to 2012, the pharmacist had used a manipulation software. The district court Aachen had him because of tax evasion in the amount of approximately 238,000 euros to a ten-month probation sentence. He was also charged with the false declaration of investment income and the deliberate filing of false tax returns.

The criminal conviction had consequences. He was deprived of the pharmacy license. The responsible supervisory authorities had additionally withdrawn the approval from the pharmacist.

The Administrative Court of Aachen confirmed by judgment of 6 July 2018 the withdrawal of the pharmacy operation permit (Ref .: 7 K 5905/17). The pharmacist had committed violations of the law for several years and had shown an "excessive profit motive". There were "personal deficiencies in the lawfulness of the man, so that in the future, a similar behavior is expected. The judgment is not yet final on the application for admission.

However, the lawsuit against the revocation of the license had now been successful in the administrative court. The plaintiff was guilty of no conduct whatsoever resulting in his unworthiness or unreliability for practicing the profession of pharmacist. The withdrawal of the license is an "extreme measure", which would not be justified here in view of the committed crime. Decisive are the circumstances of the individual case.

Although the pharmacist violated his trade and property law obligations. However, there are no indications of misconduct with regard to the relationship of trust between pharmacist and patient or customer. Also, there had been no damage to the public health system.

The plaintiff had also terminated the use of the "Mogelsoftware" of its own accord and participated in the investigation. fle