31,892 research outputs found

    Criminal Tax Law in the U.S. – A Model for Improving German Criminal Tax Law Enforcement?

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    SteuerkriminalitÀt, Steuerrecht, Strafrecht, Strafe, Vereinigte Staaten, Deutschland, Tax fraud, Tax law, Criminal law, Penalty, United States, Germany

    Wozu Strafrecht? Another View of the Cathedral

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    Der Beitrag befaßt sich mit der Frage, inwieweit dem Strafrecht ein Eigengewicht im staatlichen Sanktionensystem zukommt. Im Kern geht es dabei um die wechselseitige Beziehung zwischen Strafrecht und Zivilrecht, die paradigmatisch durch die Stichworte "Strafe und Schadenersatz" oder "KriminalitĂ€t und unerlaubte Handlung" umschrieben werden kann. Es wird eine rationale Theorie der Kriminalisierung entwickelt, die eine rationale Antwort auf die Frage ermöglicht, wann und warum man das Strafrecht benötigt

    Mens rea - Mistake of law & mistake of fact in German criminal law: A survey for international criminal tribunals

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    More than a decade has passed since the establishment of the two ad hoc Tribunals, however, the jurisprudence of both Tribunals evidence the inconsistency regarding the requisite mens rea standards for serious violations of international humanitarian law. Hence, a survey of the attitude taken towards the definition of the major facets of mens rea by the world major legal systems is of great significance with regard to the establishment of a unified concept for mens rea in international criminal law. Section I of this study examines some of the major judgments of the two ad hoc Tribunals where both Tribunals refers to national jurisdictions in order to clarify the mens rea required for the imposition of criminal responsibility for serious violations of international humanitarian law. Section II is a brief outline of the structure of the criminal offence in German criminal law. This is necessary since German criminal law does not follow the “offence analysis” scheme known in common law countries, but is based upon a three stage structure of the criminal offence. In Section III, the concept of intention (Vorsatz) in German criminal law is thoroughly discussed and analysed. This includes the discussion of dolus directus (first and second degree) as well as of dolus eventualis. Emphasis is put on the differentiation between dolus eventualis and negligence, since it reflects a highly debated issue in German criminal law. The concept of negligence will be outlined in Section IV. Given the fact that the German criminal law recognizes that mistake of law and mistake of fact (Tatbestandsirrtum, Verbotsirrtum) is not a separate doctrine, but part and parcel of the basic analysis of mens rea, these two basic types of mistake will be addressed in Section V. This includes the discussion of error in persona vel obiecto and aberratio ictus. Finally, the conclusion will be supported by some remarks and recommendations regarding the German law of intent and its influence on the development of international criminal law

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    Herstelrecht en civilisering van de strafrechtspleging

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    Wordt de strafrechtspleging steeds onbeschaafder en waardoor zou dat komen? Houdt de tendentiĂ«le verruwing van het strafrechtelijk ‘bedrijf’ verband met die aanduiding van de institutie van het strafrecht, waarin instrumentele doelmatigheid prevaleert boven waarde-expressie en hoe? Als er sprake lijkt te zijn van een zekere tendens tot decivilisering, in hoeverre en hoe kan het hanteren van herstelrecht dan een bijdrage leveren aan een ommekeer naar meer beschaving in de strafrechtspleging? Kan (her-)beschaving van het strafrecht door inzet van herstelrechtelijke praktijken ook bijdragen aan doelmatigheid? Dit zijn de vragen die in deze bijdrage zullen worden verkend in een poging de intuĂŻtie uit te werken, dat het herstelrecht een beschavingsbeweging voor het strafrecht zou kunnen zij

    Checkmate at the check-in : discrimination or transatlantic people smuggling from Brussels national airport

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    Pursuant to the so-called American travel ban, nationals from Iran, Libya, Somalia, Sudan and Yemen were denied access to US territory. Consequently airline companies are performing additional checks at the check-in in order to avoid allowing passengers on board who are not in the possession of the required travelling documents to be allowed into the United States. The authors argue that the American travel ban puts airline companies operating from Brussels National Airport, Belgium within the scope of several criminal law provisions. Obeying the travel ban and denying the passengers access to the plane could constitute a form of indirect discrimination based on nationality. Disobeying the travel ban and granting the passengers access to the plane could constitute a form of people smuggling. In its current form, taking account of the interpretation provided in jurisprudence, the Belgian criminal law does not provide a clear way out of this situation. The situation is therefore described as checkmate at the check-in and is used to urge policy makers to provide a more clear legal framework for companies (in this case airline companies) who find themselves confronted with incompatibilities between different legal systems.

    Elaboration of Norms and the Protection of the Environment

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    Wozu Strafrecht? Another View of the Cathedral

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    Der Beitrag befaßt sich mit der Frage, inwieweit dem Strafrecht ein Eigengewicht im staatlichen Sanktionensystem zukommt. Im Kern geht es dabei um die wechselseitige Beziehung zwischen Strafrecht und Zivilrecht, die paradigmatisch durch die Stichworte "Strafe und Schadenersatz" oder "KriminalitĂ€t und unerlaubte Handlung" umschrieben werden kann. Es wird eine rationale Theorie der Kriminalisierung entwickelt, die eine rationale Antwort auf die Frage ermöglicht, wann und warum man das Strafrecht benötigt. --criminal law,property rule,liability rule,inalienability,transaction structures,moral condemnation
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