Bundesgesetz vom 17. Dezember 1957, betreffend eine Änderung des Bundesgesetzes über das Tabakmonopol.
Der Nationalrat hat beschlossen:
Artikel I.
Das Bundesgesetz vom 13. Juli 1949, BGBl.
Nr. 186, über das Tabakmonopol wird abgeändert wie folgt:
An die Stelle der §§ 27 bis 33 treten unter der
Überschrift „Verfahren" folgende Bestimmungen:
„§ 27. (1) Für die Verfolgung von Monopolvergehen sind bis 30. Juni 1958 die Bestimmungen des Bundesgesetzes vom 17. Dezember 1956,
BGBl. Nr. 248, womit der Dritte Teil der Abgabenordnung abgeändert und das gerichtliche Steuerstrafverfahren geregelt wird, mit Ausnahme des Art. III § 1 Abs. 2 sinngemäß anzuwenden.
(2) (Verfassungsbestimmung.) Soweit Abs. 1
den § 429 Abs. 1 der Abgabenordnung vom 22. Mai 1931, Deutsches RGBl. I S. 161 (eingeführt in Österreich durch Verordnung vom 14. April 1938, Deutsches RGBl. I S. 389) in der Fassung des gemäß Abs. 1 sinngemäß anzuwendenden Bundesgesetzes zum Gegenstand hat,
gilt er als Verfassungsbestimmung.
§ 28. Begründet eine Tat zugleich ein Monopolvergehen und ein Steuervergehen, so ist das Verfahren wegen beider Vergehen gemeinsam von der für die Verfolgung des Steuervergehens zuständigen Finanzstrafbehörde oder von dem hiefür zuständigen Gericht...
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