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

• Author: Nowak, Celina.
• Place / Publishing House: Cham : : Springer International Publishing AG,, 2020.; ©2021.
• Year of Publication: 2020
• Edition: 1st ed.
• Language: English
• Physical Description: 1 online resource (283 pages)

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.