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Combatting Illicit Trade on the EU Border : A Comparative Perspective.

Bibliographic Details
Main Author: Nowak, Celina.
Format: eBook
Language:English
Published: Cham : Springer International Publishing AG, 2020.
Edition:1st ed.
Subjects:
Electronic books.
Online Access:Click to View
Table of Contents:
  • Combatting Illicit Trade on the EU Border
  • Acknowledgements
  • Contents
  • Part I: Introduction
  • Introduction: Fighting Against Illicit Tobacco Trade in the Era of Fast Change
  • 1 National Criminal Policy as a Part of Tobacco Control Policy: Justification of the Research
  • 2 Scope of the Book, Methodological and Terminological Considerations
  • 3 Research Questions, Structure and Content of the Study
  • References
  • International Legal Framework on the Fight Against Illicit Tobacco Trade: An Overview
  • 1 Introduction
  • 2 Illicit Trade of Tobacco Products in the Light of the WHO FCTC
  • 3 Protocol to Eliminate Illicit Trade in Tobacco Products: General Issues
  • 4 Protocol to Eliminate Illicit Trade in Tobacco Products: Penal Aspects
  • 5 Protocol to Eliminate Illicit Trade in Tobacco Products: International Cooperation and Jurisdiction
  • 6 European Unionś Position on Illicit Trade of Tobacco Products
  • 7 Other Relevant Legal Instruments
  • 8 Discussion
  • References
  • Part II: Criminal Policy with Regard to Illicit Tobacco Trade: National Experiences and Challenges
  • Between Taxes, Criminal Law and Health Care: The Fight Against Illicit Tobacco Trade in Germany
  • 1 Substantive Law Issues
  • 1.1 Legal Architecture Related to the Illicit Trade of Tobacco Products
  • 1.1.1 Relevant Offences and Their Features
  • 1.1.1.1 Smuggling
  • 1.1.1.1.1 Furnishing Authorities with Incorrect or Incomplete Particulars, 370 (1) No. 1 German Fiscal Code (Abgabenordnung:...
  • 1.1.1.1.2 Omission of the Tax Declaration, 370 (1) No. 2 AO
  • 1.1.1.1.3 Omission of the Use of Tax Stamps, 370 (1) No. 3 AO
  • 1.1.1.1.4 Illegal Import, Export, or Transit of Goods, 372 (1) AO
  • 1.1.1.1.5 Receiving, Holding or Selling Goods Obtained by Tax Evasion, 374 (1) AO
  • 1.1.1.2 Illicit Manufacturing.
  • 1.1.1.2.1 Omission of the Tax Declaration, 370 (1) No. 2 AO
  • 1.1.1.2.2 Omission of the Use of Tax Stamps, 370 (1) No. 3 AO
  • 1.1.1.2.3 Illicit Manufacturing and Distribution of Tobacco Products, 34 (1) TabakErzG
  • 1.1.1.3 Counterfeiting
  • 1.1.1.3.1 Forgery of Stamps, 369 (1) No. 3 AO
  • 148 StGB
  • 1.1.1.3.2 Punishable Infringement of a Community Trade Mark, 143a Trade Mark Act
  • 1.1.1.4 Administrative Offenses
  • 1.1.2 Fiscal Responsibility for Illicit Trade
  • 1.1.2.1 Smuggling
  • 1.1.2.1.1 Transfer
  • 1.1.2.1.2 Import
  • 1.1.2.1.3 Description of the Taxes
  • 1.1.2.2 Illicit Manufacturing
  • 1.1.2.2.1 Furnishing Authorities with Incorrect or Incomplete Particulars, 370 (1) No. 1 AO
  • 1.1.2.2.2 Omission of the Use of Tax Stamps, 370 (1) No. 3 AO
  • 1.1.3 Relation Between Criminal and Administrative/Fiscal Responsibility
  • 1.2 Relations Between Criminalization of Illicit Trade of Tobacco and Other Types of Economic Crimes
  • 1.3 Aggravating Cases of Illicit Trade of Tobacco Products
  • 1.3.1 Professional, Violent or Organized Smuggling, 373 AO
  • 1.3.2 370 (3) AO
  • 1.4 Legal Responsibility of Individuals for Illicit Trade of Tobacco Products
  • 1.5 Sanctions Applicable for Illicit Trade of Tobacco Products (Individuals)
  • 1.5.1 Taxes
  • 1.5.2 Criminal Sanctions
  • 1.5.3 Forfeiture
  • 1.5.4 Sanctions for Administrative Offences
  • 1.5.5 Other Sanctions
  • 1.6 Liability and Sanctions for Illicit Trade of Tobacco Products (Legal Persons)
  • 1.7 Disposal or Destruction of Confiscated Tobacco Products
  • 1.8 WTO FCTC and the 2012 Protocol
  • 2 Procedural Law Issues
  • 3 Criminological Data
  • 3.1 Investigation of Illicit Trade of Tobacco Products
  • 3.2 Prosecution/Convictions in Cases of Illicit Trade of Tobacco Products
  • 3.3 Financial Impact of Illicit Trade of Tobacco Products
  • 3.4 Exemplary Cases.
  • 3.5 Features of Illicit Trade of Tobacco Products
  • 3.6 Characteristics of Perpetrators of Illicit Trade of Tobacco
  • 3.7 Trends in Illicit Trade of Tobacco Products
  • 4 Preventive Measures
  • 5 Cooperation
  • 6 General Aspects and Conclusion
  • References
  • The Italian National Legal Framework Related to Illicit Trade in Tobacco Products
  • 1 Substantive Law Issues
  • 2 Procedural Law Issues
  • 3 Criminological Data
  • 4 Preventive Measures
  • 5 Cooperation
  • 6 General Issues
  • 7 Conclusion
  • References
  • Prevention of Illicit Trade in Tobacco Products: Experience of Lithuania
  • 1 National Legal Framework Related to Illicit Trade in Tobacco Products
  • 1.1 Substantive Law Issues Concerning Illicit Trade in Tobacco Products
  • 1.2 Administrative Penalties and Administrative Measures for Illicit Trade in Tobacco Products
  • 1.3 Punishments and Penal Measures for Illicit Trade in Tobacco Products
  • 1.4 Criminal and Administrative Liability of Legal Persons for Illicit Trade in Tobacco Products
  • 1.5 Procedural Law Issues
  • 2 Criminological Data
  • 2.1 General Data on Registered Crimes of Illicit Trade in Tobacco Products
  • 2.2 Data on Punishments and Measures (Penal and Others) Applied with Regard to Offenders of Illicit Trade in Tobacco Products
  • 2.3 Short Description of the Most Interesting and/or Exemplary Case Studies with Regard to Illicit Trade in Tobacco Products
  • 2.4 Characteristics of Perpetrators of Illicit Trade in Tobacco Products in Lithuania (Age, Gender, Education, Nationality/Cit...
  • 3 Preventive Measures
  • 3.1 Measures Relating to Track and Tracing System
  • 3.2 Measures Relating to the Reduction of Demand for Tobacco
  • 3.3 Measures Relating to the Reduction of the Supply of Tobacco
  • 4 Cooperation
  • 5 General Issues
  • 5.1 Rates of Excise Duties on Cigarettes, Cigars, Cigarillos and Smoking Tobacco.
  • 5.2 Main Social, Political and Geographical Factors Which Contribute to the Illicit Trade in Tobacco Products in Lithuania
  • 6 Conclusion. Identification of Best Practices at the National Level
  • Annex: Tables
  • References
  • International and European Union Legal Acts, National Laws and Other Legal Acts
  • Jurisprudence of the Constitutional Court of Lithuania, Supreme Court of Lithuania and Other Courts
  • Special Literature
  • Online Sources
  • Legal and Practical Challenges of Combating Illicit Trade of Tobacco in Poland
  • 1 Introduction
  • 2 Legal Aspects of the Fight Against the Smuggling of Cigarettes and Other Tobacco Products
  • 2.1 The Penal Fiscal Code
  • 2.1.1 General Characteristics
  • 2.1.2 Penal Fiscal Offences Related to the Illicit Trade in, or Smuggling of, Tobacco or Other Tobacco Products
  • 2.1.3 Excise Fraud
  • 2.1.4 Customs Offences
  • 2.2 The Illicit Manufacture of Tobacco Products
  • 2.3 The Criminal Code
  • 2.4 Sanctions
  • 2.4.1 Penalties
  • 2.4.2 Penal Measures
  • 3 Procedural Rules
  • 4 Cooperation Between State Authorities
  • 5 Criminological Issues
  • 5.1 Introduction
  • 5.2 Categories of Crime Linked to the Trade in Tobacco Products
  • 5.3 Statistical Data
  • 5.4 Modus Operandi
  • 6 Conclusions
  • References
  • Reports
  • Other
  • A Complex Legal Framework for a Lack of Legal Certainty: Case Study of Romania
  • 1 National Legal Framework Related to Illicit Tobacco Trade/Smuggling
  • 1.1 Substantive Law Issues: Criminal Offenses
  • 1.1.1 Law No. 86/2006 on the Customs Code of Romania
  • 1.1.2 Law No. 227/2015 Regarding the Romanian Tax Code
  • 1.1.3 Law No. 241/2005 on Tax Evasion
  • 1.2 Substantive Law Issues: Administrative Law
  • 1.2.1 Government Decision No. 707/2006 for the Approval of the Regulation in Regard to the Application of the Customs Code of ...
  • 1.2.2 Law No. 227/2015 on Tax Code.
  • 1.2.3 Law No. 12/1990 on the Protection of the Population Against Illicit Production, Trade and Services
  • 1.2.4 Fiscal Responsibility for Illicit Trade
  • 1.3 Relation Between Criminal and Administrative/Fiscal Responsibility
  • 1.4 Relations Between Criminalisation of Illicit Trade of Tobacco and Other Types of Economic Crimes
  • 1.4.1 The Relationship Between the Smuggling Offense (Article 270 (3) of Law No. 86/2006 on the Customs Code of Romania) and t...
  • 1.4.2 The Relationship Between the Smuggling Offense (Article 270 of Law No. 86/2006) and the Offense of Tax Evasion (Article ...
  • 1.4.3 The Relationship Between the Smuggling Offense (Article 270 of Law No. 86/2006) and the Money Laundering Offense (Articl...
  • 1.4.4 The Relationship Between the Smuggling Offense (Article 270 of Law No. 86/2006) and Organized Crime Offense (Article 367...
  • 1.4.5 The Relationship Between Illicit Trade of Tobacco and Corruption
  • 1.4.6 The Relationship Between Illicit Trade of Tobacco and Organised Crime
  • 1.5 Sanctions
  • 1.5.1 Aggravating Circumstances
  • 1.5.2 Sanctions Applicable for Illicit Trade of Tobacco Products with Regard to Individuals
  • 1.6 Legal Responsibility of Legal Entities
  • 1.7 Disposal or Destruction of Confiscated Tobacco Products
  • 1.8 Asset Recovery Related to Illicit Trade of Tobacco Products
  • 1.9 The Impact of the WTO FCTC and the 2012 Protocol to the FCTC on the National Law
  • 1.10 Procedural Law Issues
  • 1.10.1 Institutional Framework
  • 1.10.2 Procedural Rules
  • 2 Criminological Data
  • 2.1 Offenses
  • 2.2 Financial Impact of Illicit Trade
  • 3 Exemplary Case of Illicit Trade
  • 4 Methods and Other Phenomenological Details Related to Illicit Trade of Tobacco Products
  • 5 Preventive Measures
  • 6 Cooperation
  • 7 General Issues
  • 8 Conclusions.
  • Prevention and Repression of Illicit Trade in Tobacco Products: Experience of Slovakia.

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