Greed as a Motive for Illicit Tobacco Trade

Nedopušteno stavljanje duhana u promet gospodarsko je kazneno djelo gdje počinitelji, uz nesporno nanošenje štete javnim financijama, sve češće streme vlastitom bogaćenju. Inicijalno u sudskoj praksi označeno kao "siromaško" kazneno djelo, za svrhu nema samo stjecanje imovinske koristi za sebe, niti je to osnovni motiv svih osuđenika za kazneno djelo nedozvoljene trgovine. Koristoljublje se pokazuje u modalitetima kupovine radi daljnje prodaje, prodaje i, u posljednje vrijeme, prenošenja uz naknadu. Osnovni je cilj istraživanja utvrditi pojavnost motiva osobnog bogaćenja kod nedozvoljene trgovine duhanom u praksi, a daljnji cilj dokazati da koristoljublje postoji u svim slučajevima kada je opisano u činjeničnom opisu presude te kada je počinitelju oduzeta imovinska korist ili izrečena sporedna novčana kazna. U radu je korištena metoda analize, deskriptivna za obilježja djela, a eksplikativna za poseban osvrt na modalitete osobito pogodne za stjecanje imovinske koristi. Statističkom metodom u kombinaciji s metodom uzorka provedeno je specifično istraživanje konkretnih predmeta na reprezentativnom uzorku punoljetnih počinitelja kaznenog djela nedozvoljene trgovine na području Republike Hrvatske. Rezultati istraživanja pokazuju da se nedozvoljenom trgovinom duhanom bave osobe najčešće iz ruralnih sredina, većinom nezaposlene, i da prema kraju promatranog razdoblja raste broj specijalnih povratnika. Sudovi ne obrazlažu posebno ni oduzimanje imovinske koristi od počinitelja ni sporedne novčane kazne, pri čemu potonje izriču i kroz kaznene naloge. Zaključno, puko nanošenje štete javnim financijama kroz nezakonitu evaziju poreza trgovanjem duhanom kao robom čiji je promet ograničen bez zakonskih obilježja resornog ministarstva i originalnog pakiranja proizvođača nije pokretački motiv počinitelja kaznenog djela nedozvoljene trgovine, nego je to težnja za stjecajem nepripadne imovinske koristi počinjenjem kaznenog djela i za popravljanjem vlastite loše financijske situacije.The illicit placing on the market of tobacco products is an economic crime where the perpetrators, undoubtedly causing damage to public finances, increasingly strive to enrich themselves. This was initially defined in case law as a criminal offence belonging to the "law of the poor", since its primary purpose is not the acquisition of pecuniary gain, nor is this the basic motive of all those convicted of the crime of illicit tobacco trafficking. Striving for personal enrichment is shown in the manner of purchasing for reselling, selling, and transferring tobacco for remuneration. The main objective of this study is to establish the phenomenon of the motive of personal enrichment in the illicit trade of tobacco in practice, with the further aim of proving that striving for personal enrichment exists in all the cases where this is described in the statement of facts of the judgment and when the perpetrator’s proceeds have been confiscated or a secondary fine has been imposed on the perpetrator. This paper uses descriptive analysis for the features of the offence, and explicative analysis to review the modalities particularly suitable for acquiring pecuniary gain. A statistical method combined with a sampling method was used to survey specific cases on a representative sample of adult perpetrators of the criminal offence of illicit trade in the Republic of Croatia. The research results show that perpetrators of tobacco trafficking mostly come from rural areas and are largely unemployed. Towards the end of the monitored period an increase in the number of special returnees was observed. The courts do not give specific reasons for the confiscation of proceeds of crime from the perpetrators, or for the secondary fines they imposed through criminal orders. In conclusion, the mere causing of damage to public finances by tax evasion through tobacco trafficking as a commodity whose trade without a tax stamp from the line ministry and the original packaging of the producer is restricted does not constitute the primary motive of the perpetrator of the criminal offence of illicit trade