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See detailCombatting Illicit Trade in Tobacco Products: Comparative. Analysis of Law and Practice
Tosza, Stanislaw UL

in Tosza, Stanislaw; Vervaele, John A. E. (Eds.) Combatting Illicit Trade in Tobacco Products (2022)

Illicit production and trade in tobacco products – be they counterfeited cigarettes of major brands, smuggled into or produced within the EU, or tobacco products produced under new labels (so-called cheap ... [more ▼]

Illicit production and trade in tobacco products – be they counterfeited cigarettes of major brands, smuggled into or produced within the EU, or tobacco products produced under new labels (so-called cheap whites) illicitly introduced to the market – jeopardises the goals of tobacco policies and lowers the revenues of the EU and of the national budget. It also fuels organised crime, providing it with – as will be shown below – relatively easy opportunities for lucrative illegal business. This chapter will analyse and synthesise the outcome of the research in this book. Its aim is to show similarities and differences between national approaches and tendencies in enforcement against the illicit trade in tobacco products (ITTP). Furthermore, its objective is to identify positive aspects of the current enforcement practice as well as shortcomings hampering the fight against this phenomenon, resulting in enforcement gaps. [less ▲]

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See detailIntroduction
Tosza, Stanislaw UL; Vervaele, John A. E.

in Tosza, Stanislaw; Vervaele, John A. E. (Eds.) Combatting Illicit Trade in Tobacco Products (2022)

This chapter provides the introduction to the book. It sets out the context of the topic and explains the research presented in this book, the relevant legal framework and institutional actors as well as ... [more ▼]

This chapter provides the introduction to the book. It sets out the context of the topic and explains the research presented in this book, the relevant legal framework and institutional actors as well as the methodology of the research. The chapter explains the structure of the book and provides brief summaries of each chapter. [less ▲]

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See detailCombatting Illicit Trade in Tobacco Products
Tosza, Stanislaw UL; Vervaele, John A. E.

Book published by Springer (2022)

This book focuses on the enforcement aspect of tobacco control policy, and argues that the intense regulation of the tobacco market will never be successful as long as it can be circumvented by the ... [more ▼]

This book focuses on the enforcement aspect of tobacco control policy, and argues that the intense regulation of the tobacco market will never be successful as long as it can be circumvented by the availability of illicit tobacco products. Yet, current efforts to combat illicit tobacco trade are insufficient, suffering from several flaws and gaps at the regulatory and operational levels. The aim of this book is to provide an analysis of the legal framework and practice of enforcement with regard to illicit tobacco products. Combining criminological and legal perspectives, it presents and critically analyses the phenomenon of illicit tobacco trade, as well as the policies, legal frameworks and practices in six EU countries with regard to combatting this phenomenon, assessing the strengths and weaknesses of their approaches. Furthermore, it studies the relationship between the EU and third countries (e.g. Ukraine) in terms of how the EU can influence policy and enforcement in these countries in order to counter illicit tobacco trafficking. Not exclusively focusing on the EU, the book also includes an analysis of enforcement against illicit tobacco products in the US. The EU Member States analysed in the book (Belgium, Germany, Italy, Latvia, the Netherlands and Poland) reflect the range of currently available approaches. Some of them have ratified the WHO Protocol against tobacco smuggling; others have not. They belong to different legal traditions and face different challenges due to their respective border situations. While Belgium and the Netherlands are key entry ports to the EU, Poland and Latvia represent the Eastern land border of the EU, with various regional challenges. Italy has a long maritime border, where trafficking is possible from Northern Africa and from the Middle East. It also has significant experience in fighting organised crime. Lastly, Germany is the largest market in Europe and situated in the middle of these trafficking routes. [less ▲]

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See detailTrends and Challenges in Combating Illicit Trade in Tobacco Products in the U.S.
Tosza, Stanislaw UL; Kajić, Matija

in Tosza, Stanislaw; Vervaele, John A. E. (Eds.) Combatting Illicit Trade in Tobacco Products (2022)

Most of the illicit tobacco trade (ITT) in the USA is caused by high tax rates on cigarettes in many states and localities and the availability of much cheaper cigarettes from low tax states and other low ... [more ▼]

Most of the illicit tobacco trade (ITT) in the USA is caused by high tax rates on cigarettes in many states and localities and the availability of much cheaper cigarettes from low tax states and other low-tax jurisdictions, such as Tribal lands or Internet sales from domestic sellers or international sellers (who can evade all U.S. federal, state, local cigarette taxes). This chapter aims to give an account of how the U.S. deals with this and other problems of illicit tobacco trade, including both its successes and its shortcomings. The chapter gives an account of necessary aspects of regulation, and explains the enforcement side, including policy, applicable law, and agency involvement. Particular attention is paid to central challenges of U.S. efforts to fight the ITT, including prioritisation of ITT in comparison to other criminal activities, data on ITT related criminal activity, track and trace systems, and coordination among responsible agencies and levels of government. [less ▲]

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See detailInternet service providers as law enforcers and adjudicators. A public role of private actors
Tosza, Stanislaw UL

in Computer Law & Security Review (2021), 43

Private actors have become increasingly involved in the law enforcement process in recent years, taking up more proactive roles and being increasingly engaged in choices between conflicting rights and ... [more ▼]

Private actors have become increasingly involved in the law enforcement process in recent years, taking up more proactive roles and being increasingly engaged in choices between conflicting rights and freedoms. The development and spread of information and communication technology (ICT) created a set of conditions in which the participation of private actors (service providers in this case) appears to be a necessity. These conditions include, for example, a lack of physical borders for ICT technologies, the speed and width of the spread of information on the Internet, as well as the growth of technological behemoths. The resulting reaction can be seen in various sectors, such as combatting illicit content online or gathering digital evidence. While executing these roles they may be compelled – de jure or de facto – to make value judgments which traditionally belong to the public authorities. At the same time the legal framework is either lacking or it does not fully cover the consequences of this fundamental paradigm shift, to the detriment of the authorities, private actors and persons concerned. The objective of this article is to examine the most important features of these developments and analyse resulting key legal problems. The author demonstrates that the legal landscape of cooperation between law enforcement and service providers must be rethought and offers a direction for this reflection. [less ▲]

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See detailRole of the Industry in the Enforcement of the Tobacco Policy: Between Necessary Mistrust and Necessary Cooperation
Tosza, Stanislaw UL

in Utrecht Law Review (2021), 17(1), 5972

Tobacco products are heavily regulated because, in particular, of their acknowledged harmfulness to health, with highly elevated prices as one of the most important means of discouraging consumption. One ... [more ▼]

Tobacco products are heavily regulated because, in particular, of their acknowledged harmfulness to health, with highly elevated prices as one of the most important means of discouraging consumption. One of the most serious threats to the effectiveness of the tobacco policy comes from the trafficking of illicit tobacco, which is much cheaper, often of lower quality, and which reduces state and EU revenues. The achievement of tobacco policy objectives, in particular the combatting of illicit tobacco trade, depends on the participation of private actors, amongst which big industry plays a crucial role. Yet, the legal landscape of enforcement duties of the tobacco industry is a patchwork of instruments, unevenly affecting different players. In particular it includes controversial agreements between the major tobacco producers and the EU and Member States, to which three out of four major producers are subject. The agreement with the fourth – PMI – was not extended by the Commission in 2016. The decision as to the extension of the remaining agreements is looming. The objective of this article is to analyse the framework of duties of the tobacco industry in the enforcement of the tobacco policy, especially against illicit tobacco, and to reflect on whether the enforcement model, including the agreements with the tobacco producers, should be kept or abandoned. [less ▲]

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See detailPoland
Tosza, Stanislaw UL; Steinborn, Sławomir

in Sieber, Ulrich; Tropina, Tatiana; von zur Mühlen, Nicolas (Eds.) Access to Telecommunication Data in Criminal Justice (2021)

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See detailAll evidence is equal, but electronic evidence is more equal than any other: The relationship between the European Investigation Order and the European Production Order
Tosza, Stanislaw UL

in New Journal of European Criminal Law (2020), 11(2),

The European Investigation Order (EIO) was supposed to offer a comprehensive solution to cross-border gathering of evidence within the area of freedom, security and justice replacing a patchwork of ... [more ▼]

The European Investigation Order (EIO) was supposed to offer a comprehensive solution to cross-border gathering of evidence within the area of freedom, security and justice replacing a patchwork of instruments and providing for one single standardised order for all types of evidence. However, not even a year since the deadline for its implementation had passed, the Commission proposed an instrument that would be applicable for electronic evidence: European Production Order (EPO). This initiative was born from an increasing frustration in gathering this type of evidence and the conviction that the EIO is not suitable for that purpose. The need for digital evidence (according to the estimate of the EU Commission, 85% of criminal investigations require electronic evidence) is a direct consequence of the place information and communication technology has taken in everyday life. However, electronic evidence differs in a number of ways from ‘real-life’ evidence rendering current legal framework extremely impractical for law enforcement. One of the major obstacles that law enforcement authorities encounter is the fact that the data they need are often stored abroad or by a foreign service provider. Both instruments were conceived because of the need to gather evidence across borders; however, the transnational component is different (evidence being abroad vs. service provider being foreign). Both instruments subject ‘European citizens to the investigative machinery of any other Member State’, however, in a different way. If the e-evidence package is adopted, it will create a dual system of cross-border gathering of evidence, with different philosophy, procedure, enforcement and protective framework. The goal of this article is to analyse and compare two different models of acquiring evidence that these two instruments offer as well as to delimitate their (non-exclusive) scope. The concluding part will provide a reflection on the systemic consequences of this duality of instruments and of introducing the EPO model in particular. [less ▲]

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See detailMutual recognition by private actors in criminal justice? Service providers as gatekeepers of data and human rights obligations
Tosza, Stanislaw UL

E-print/Working paper (2020)

A large number of criminal offences, not only cybercrime, is currently committed in a way that leaves digital traces which can serve as evidence. This data is in possession of service providers, often ... [more ▼]

A large number of criminal offences, not only cybercrime, is currently committed in a way that leaves digital traces which can serve as evidence. This data is in possession of service providers, often located abroad. The current model of cross-border gathering of evidence, based on mutual legal assistance, is considered too cumbersome and lengthy for the digital world. Similar reservations are made as regards the European Investigation Order. In response the EU Commission proposed the so-called e-evidence initiative. Based on mutual recognition, the new European Production Order would allow law enforcement in one Member State to request Internet service providers in another Member State to provide requested data in principle without involvement of the authorities of the latter state. This new system is a legal revolution at various levels, including its significant impact on the service providers offering services in the EU, redefining their duties towards law enforcement and influencing the relationship with their customers. This article examines the paradigm shift caused by that instrument and its consequences. [less ▲]

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See detailEurojust: mechanisms controlling the agency for coordination and cooperation in criminal matters
Tosza, Stanislaw UL; Huisjes, Tom

in Brenninkmeijer, Alex; Scholten, Miroslava (Eds.) Controlling EU Agencies: The Rule of Law in a Multi-jurisdictional Legal Order (2020)

Eurojust is the EU agency responsible for coordination and cooperation in criminal matters, bringing together investigative and prosecuting judicial authorities. Its main tasks are: coordinating ... [more ▼]

Eurojust is the EU agency responsible for coordination and cooperation in criminal matters, bringing together investigative and prosecuting judicial authorities. Its main tasks are: coordinating operational activities of national authorities, facilitating the exchange of information between them and providing logistical support. Although its binding powers are limited, they have increased with the new Regulation 2018/1727, e.g. concerning forum choices: where to prosecute and in which Member State to use investigative measures. The new Regulation also improved the accountability mechanisms of Eurojust, adapting it to the Treaty of Lisbon standards. The question whether these mechanisms are sufficient remains, however. This chapter presents the powers of Eurojust and analyses its accountability mechanisms. The chapter focuses on the changes the new Regulation introduces, examines the potential lacunae and offers a reflection on challenges and potential solutions for Eurojust’s accountability. [less ▲]

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See detailShould we punish managers for taking too much risk? And if so, how?
Tosza, Stanislaw UL

E-print/Working paper (2019)

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See detailCross-Border Gathering of Electronic Evidence: Mutual Legal Assistance, Its Shortcomings and Remedies
Tosza, Stanislaw UL

in Flore, Daniel; Franssen, Vanessa (Eds.) Société numérique et droit penal (2019)

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See detailCriminal Liability of Managers in Europe. Punishing Excessive Risk
Tosza, Stanislaw UL

Book published by Hart Publishing (2018)

Every managerial decision is risky, at least to some extent. Conducting business is impossible without venturing into new territories and even the most ordinary daily choices could turn out to be failures ... [more ▼]

Every managerial decision is risky, at least to some extent. Conducting business is impossible without venturing into new territories and even the most ordinary daily choices could turn out to be failures. Excessive risk, however, can be very detrimental as was starkly illustrated by the most recent financial crisis. By criminalising managers' excessive risk-taking criminal law enters a sphere which is at the core of the activity it affects. At the same time it provides for criminal punishment for courses of conduct that, without doubt, can be extremely harmful. The objective of this book is to examine existing criminalisation of excessive risk-taking as well as to analyse whether such criminalisation is desirable and if yes, under which conditions. [less ▲]

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See detailWhite Collar Crime. A Comparative Perspective
Ligeti, Katalin UL; Tosza, Stanislaw UL

Book published by Hart Publishing (2018)

White collar crime has expanded significantly over the course of the past two decades. Yet, not only as the amount of national and international legislation in the field grown, but it has also endured ... [more ▼]

White collar crime has expanded significantly over the course of the past two decades. Yet, not only as the amount of national and international legislation in the field grown, but it has also endured changes driving it away from the classic criminal law. These trends have been reflected in changes to national legislation, not infrequently prompted by supranational law, for example, in the financial or the environmental sector. New punishing regimes have emerged, such as UN blacklisting, smart sanctions, civil asset forfeiture, financial supervisory powers, compliance law, and anti-money laundering laws. Furthermore, the role of administrative sanctioning law has been growing as well as the role of private actors in the enforcement of punitive sanctions. The aim of this volume is to examine how various national criminal justice systems across Europe deal with the aforementioned challenges. In the first part, it takes a closer look at the following national systems: France, Germany, Poland and Sweden. Furthermore, it compares the European approach with the American one as a source of inspiration for unresolved difficulties and future developments. Further still, the authors explore those challenging issues regarding the field of economic and financial crime, including the Senior Managers Regime, corporate criminal liability, and whistle-blowers' protection. Timely and pertinent, this is an important new work in a fast-moving field. [less ▲]

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See detailChallenges and Trends in Enforcing Economic and Financial Crime: Criminal Law and Alternatives in Europe and the US
Ligeti, Katalin UL; Tosza, Stanislaw UL

in Ligeti, Katalin; Tosza, Stanislaw (Eds.) White Collar Crime. A Comparative Perspective (2018)

This chapter by Katalin Ligeti and Stanislaw Tosza provides a synthesis of the main findings of the book edited by the two authors (White Collar Crime. A Comparative Perspective, Hart Publishing, 2018 ... [more ▼]

This chapter by Katalin Ligeti and Stanislaw Tosza provides a synthesis of the main findings of the book edited by the two authors (White Collar Crime. A Comparative Perspective, Hart Publishing, 2018). The chapter first presents the challenges in investigating and prosecuting economic and financial crime (section II). The analysis of four national systems (France, Poland, Sweden, and the US) complemented by the information provided in the transversal chapters led to the identification of four major tendencies in the field in response to these challenges (section III): the swinging of enforcement strategies between prosecuting individuals or/and corporations (section III.A); the extension of punitive sanctions and the use of compliance programmes as punishment (section III.B); the extensive use of alternatives to criminal proceedings (section III.C); and the increased role of private actors in controlling economic and financial crime (section III.D). In section 4, these responses are scrutinised from the perspective of the human rights regime. [less ▲]

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See detailEnforcing Economic and Financial Policies in National Systems – Financial Markets Regulation, Environmental Law and Competition Law ¬– Poland
Tosza, Stanislaw UL; Zontek, Witold

in Ligeti, Katalin; Tosza, Stanislaw (Eds.) White Collar Crime. A Comparative Perspective (2018)

Detailed reference viewed: 14 (0 UL)
See detailCriminal Liability of Managers for Excessive Risk-Taking?
Tosza, Stanislaw UL

Doctoral thesis (2016)

The thesis analyses and evaluates the criminalisation of excessively risky decisions taken by managers of limited liability companies. The potentially disastrous consequences of excessive risk-taking were ... [more ▼]

The thesis analyses and evaluates the criminalisation of excessively risky decisions taken by managers of limited liability companies. The potentially disastrous consequences of excessive risk-taking were powerfully highlighted by the most recent financial crunch, although its dangers are not limited to the times of economic crisis. In the same time risk taking is at the very beginning and at the very core of business activity. By criminalising managers’ excessive risk-taking criminal law enters a sphere, which is at the core of the activity it affects. This research examines the regulation of these selected legal orders, in which excessive risk-taking by managers is criminalised (England & Wales, Germany and France). It is followed by a more in-depth reflection on the role of criminal law in punishing acts of mismanagement, which consist in exposure to excessive risk. This reflection takes a perspective of basic theories of criminalisation and ethical problems inherent to the topic, as well as the interference with other branches of law regulating corporate environment. It demonstrates that it is justified to criminalise excessive risk-taking to a certain extent. It formulates a blueprint how to design criminalisation of such acts taking into account the factual and legal background within which such a criminalisation would have to be fitted. This proposal might serve the national legislator as well as potentially the European one. [less ▲]

Detailed reference viewed: 361 (32 UL)
See detailThe Preliminary Criminal Procedure in Luxembourg
Petschko, Martin UL; Schiltz, Marc; Tosza, Stanislaw UL

in Ligeti, Katalin (Ed.) Toward a Prosecutor for the European Union (2013)

Detailed reference viewed: 130 (24 UL)