Between Taxes, Criminal Law and Health Care: The Fight Against Illicit Tobacco Trade in Germany
The German chapter deals with illicit trade of tobacco goods in Germany, its regulation by law, the authorities responsible for preventive and repressive aspects of fighting illicit trade and the procedures that apply as well as the relevance of illicit t
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Combatting Illicit Trade on the EU Border A Comparative Perspective
Combatting Illicit Trade on the EU Border
Celina Nowak Editor
Combatting Illicit Trade on the EU Border A Comparative Perspective
Editor Celina Nowak Institute of Law Studies Polish Academy of Sciences Warsaw, Poland
ISBN 978-3-030-51018-3 ISBN 978-3-030-51019-0 https://doi.org/10.1007/978-3-030-51019-0
(eBook)
This book is an open access publication. © The Editor(s) (if applicable) and The Author(s) 2021 Open Access This book is licensed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons licence and indicate if changes were made. The images or other third party material in this book are included in the book’s Creative Commons licence, unless indicated otherwise in a credit line to the material. If material is not included in the book’s Creative Commons licence and your intended use is not permitted by statutory regulation or exceeds the permitted use, you will need to obtain permission directly from the copyright holder. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors, and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, expressed or implied, with respect to the material contained herein or for any errors or omissions that may have been made. The publisher remains neutral with regard to jurisdictional claims in published maps and institutional affiliations. This Springer imprint is published by the registered company Springer Nature Switzerland AG. The registered company address is: Gewerbestrasse 11, 6330 Cham, Switzerland
Acknowledgements
This study, conducted at the Centre for Studies on Economic Crime in the Institute of Law Studies, Polish Academy of Sciences, was funded by PMI IMPACT, a grant award initiative of Philip Morris International (PMI). In the performance of its research, the Institute of Law Studies, Polish Academy of Sciences, maintained full independence from PMI. The views and opinions expressed in this document are those of the research team and do not necessarily reflect the views of PMI. Responsibility for the information and views expressed in this collection lies entirely with the Institute of Law Studies, Polish Academy of Sciences. Neither PMI, nor any of its affiliates, nor any person acting on their behalf may be held responsible for any use of the information contained herein. All errors are those of the author
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