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by Silvina BACIGALUPO in Roman LEITNER and Gerald TOIFL (Eds.), "Steuerstrafrecht international - International tax criminal law" - book_chapter

Criminal tax law Spain

International entrepreneurs and managers increasingly face the problem of having to get acquainted with a multitude of national tax systems so as to avoid risks under criminal tax law. This book gives an overview of the legal framework concerning criminal tax law in several European states (Germany, the Netherlands, Austria, Slovakia, Slovenia, Spain, the Czech Republic, Hungary, Croatia) and...
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by Ester HERLIN-KARNELL - article

Commission v. Council: Some reflections on criminal law in the first pillar

Experts in European politics often express concerns about the fact that (as they argue) the European Union (EU) has lost its sense of a mission; that it no longer knows where it is going. Although...
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by Ester HERLIN-KARNELL - article

Recent developments in the area of European criminal law

This contribution tries to highlight and scrutinize recent developments in the dynamic area of European criminal law at both the EC and EU level. In so doing the paper focuses on three judgments...
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by Gert VERMEULEN - article

Mutual instrumentalization of criminal and migration law from an EU perspective

Th is article analyses the way in which the migration debate is (mis)used for achieving criminal policy objectives and the way in which criminal law is used to accomplish certain policy goals in...
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by Nina PERSAK - book

Criminalising harmful conduct: The harm principle, its limits and continental counterparts

What are the limits to criminalisation? Is insult harmful or just offensive? What is wrong with criminalising disrespect to state symbols? Should criminal codes be moral codes? Criminalising...
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by Maria O'NEILL - article

A critical analysis of the EU legal provisions on terrorism

Terrorism activities within the EU are essentially transnational. Given that counter-terrorism operations and prosecutions have been allocated to different actors in different EU member states,...
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by Matthias J. BORGERS and Johannes A. MOORS - article

Targeting the proceeds of crime: bottlenecks in International cooperation

Since the eighties of the last century, the legislation on confiscation of the proceeds of crime has developed into an important instrument in the fight against all forms of crime, on the national...
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