Combatting Illicit Trade on the EU Border

Intro -- 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 Union ́s 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.