Combatting Illicit Trade on the EU Border : (Kayıt no. 15424)
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| Sabit Uzunluktaki Kontrol Alanı | 10856nam a22004333i 4500 |
| 001 - KONTROL NUMARASI | |
| Control Dosyası | EBC6320909 |
| 003 - KONTROL NUMARASI KİMLİĞİ | |
| Kontrol Alanı | MiAaPQ |
| 005 - EN SON İŞLEM TARİHİ ve ZAMANI | |
| Kontrol Alanı | 20220623112324.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m o d | |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr cnu|||||||| |
| 008 - SABİT UZUNLUKTAKİ VERİ ÖGELERİ - GENEL BİLGİ | |
| Sabit Alan | 220617s2020 xx o ||||0 eng d |
| 020 ## - ISBN - ULUSLARARASI STANDART KİTAP NUMARASI | |
| Isbn | 9783030510190 |
| -- | (electronic bk.) |
| 020 ## - ISBN - ULUSLARARASI STANDART KİTAP NUMARASI | |
| Cancelled/invalid ISBN | 9783030510183 |
| 035 ## - SİSTEM KONTROL NUMARASI | |
| Sistem Kontrol Numarası | (MiAaPQ)EBC6320909 |
| 035 ## - SİSTEM KONTROL NUMARASI | |
| Sistem Kontrol Numarası | (Au-PeEL)EBL6320909 |
| 035 ## - SİSTEM KONTROL NUMARASI | |
| Sistem Kontrol Numarası | (OCoLC)1243535017 |
| 040 ## - KATALOGLAMA KAYNAĞI | |
| Özgün Kataloglama Kurumu | MiAaPQ |
| Kataloglama Dili | eng |
| Açıklama Kuralları | rda |
| -- | pn |
| Çeviri Kurumu | MiAaPQ |
| Değiştiren Kurum | MiAaPQ |
| 050 #4 - SINIFLAMA ve YER NUMARASI | |
| Sınıflama Numarası | KJE2041-2635 |
| 100 1# - KİŞİ ADI | |
| Yazar Adı (Kişi adı) | Nowak, Celina. |
| 245 10 - ESER ADI BİLDİRİMİ | |
| Başlık | Combatting Illicit Trade on the EU Border : |
| Alt Eseradı vb. | A Comparative Perspective. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Cham : |
| Name of producer, publisher, distributor, manufacturer | Springer International Publishing AG, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2020. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | �2021. |
| 300 ## - FİZİKSEL TANIMLAMA | |
| Sayfa, Cilt vb. | 1 online resource (283 pages) |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 505 0# - İÇİNDEKİLER NOTU | |
| İçindekiler Notu | 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. |
| 505 8# - İÇİNDEKİLER NOTU | |
| İçindekiler Notu | 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. |
| 505 8# - İÇİNDEKİLER NOTU | |
| İçindekiler Notu | 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. |
| 505 8# - İÇİNDEKİLER NOTU | |
| İçindekiler Notu | 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. |
| 505 8# - İÇİNDEKİLER NOTU | |
| İçindekiler Notu | 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. |
| 505 8# - İÇİNDEKİLER NOTU | |
| İçindekiler Notu | Prevention and Repression of Illicit Trade in Tobacco Products: Experience of Slovakia. |
| 590 ## - LOCAL NOTE (RLIN) | |
| Local note | Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2022. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 655 #4 - INDEX TERM--GENRE/FORM | |
| Genre/form data or focus term | Electronic books. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Display text | Print version: |
| Main entry heading | Nowak, Celina |
| Title | Combatting Illicit Trade on the EU Border |
| Place, publisher, and date of publication | Cham : Springer International Publishing AG,c2020 |
| International Standard Book Number | 9783030510183 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) | |
| Corporate name or jurisdiction name as entry element | ProQuest (Firm) |
| 856 40 - ELEKTRONİK YER ve ERİŞİM | |
| Kaynak Tanımlayıcı (URL) | <a href="https://ebookcentral.proquest.com/lib/ostimteknik/detail.action?docID=6320909">https://ebookcentral.proquest.com/lib/ostimteknik/detail.action?docID=6320909</a> |
| Public note | Click to View |
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| Ekli Tam Metin | Description based on publisher supplied metadata and other sources. |
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