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Grundriß des deutschen Zollrechts

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fullscreen: Grundriß des deutschen Zollrechts

Monograph

Identifikator:
1753937256
URN:
urn:nbn:de:zbw-retromon-129408
Document type:
Monograph
Author:
Lösener, Bernhard http://d-nb.info/gnd/122898427
Title:
Grundriß des deutschen Zollrechts
Place of publication:
Hamburg, Berlin, Leipzig
Publisher:
Hermes
Year of publication:
1927
Scope:
153 Seiten
Digitisation:
2021
Collection:
Economics Books
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Chapter

Document type:
Monograph
Structure type:
Chapter
Title:
Fünfter Teil. § 27, Das Zollstrafrecht
Collection:
Economics Books

Contents

Table of contents

  • Grundriß des deutschen Zollrechts
  • Title page
  • Contents
  • Einleitung
  • Erster Teil. Die Grundlagen
  • Zweiter Teil. Das Zollaufkommen und seine rechtlichen Voraussetzungen
  • Dritter Teil. Das Zollverfahren
  • Vierter Teil. Dier Zoillbefreiungen
  • Fünfter Teil. § 27, Das Zollstrafrecht
  • Index

Full text

Während die strafr ech tl i ch en Bestimmungen der 
Reichsabgabenordnung mit Ausnahme des Jrrtumspara- 
graphen 558 für das Zollrecht nicht gelten (Erl. vom 21. 8. 
1925 ~ R.ZU.BI]. S. 200), ist für das Straf v erf ahr en 
bei den Zollbehörden und für die Grundsätze, nach denen die 
Verfolgung von Zollstraftaten den ordentlichen Gerichten zu- 
steht, ausschließlich die A.O. (§8§ 5385 ff.) maßgebend.
	        

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