Kundmachung des Bundeskanzlers betreffend den Geltungsbereich des Zusatzprotokolls zum Europäischen Übereinkommen über die Rechtshilfe in Strafsachen
Nach Mitteilung des Generalsekretärs des Europarats hat Luxemburg am 2. Oktober 2000 seine Ratifikationsurkunde zum Zusatzprotokoll zum Europäischen Übereinkommen über die Rechtshilfe in Strafsachen (BGBl. Nr. 296/1983, letzte Kundmachung des Geltungsbereichs BGBl. III Nr. 129/2000)
hinterlegt.
Anlässlich der Hinterlegung der Ratifikationsurkunde hat Luxemburg nachstehende Vorbehalte erklärt bzw. Erklärungen abgegeben:
Vorbehalte:
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In Übereinstimmung mit Art. 8 Abs. 2 lit. a behält sich Luxemburg das Recht vor, Kapitel I dieses Protokolls nur anzunehmen, wenn die gerichtlich strafbare fiskalische Handlung einen Steuerbetrug im Sinne des § 396 Absatz 5 des Allgemeinen Steuergesetzes oder des § 29
Absatz 1 des Gesetzes vom 28. Jänner 1948 betreffend die Sicherstellung der gerechten und genauen Erhebung der Rechte der Registrierung und der Rechtsnachfolge darstellt.
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Weiters behält sich Luxemburg das Recht vor, Kapitel I nur unter der ausdrücklichen Bedingung anzunehmen, dass die Ergebnisse der in Luxemburg durchgeführten Ermittlungen und die in den
übermittelten Schriftstücken oder Akten enthaltenen Informationen ausschließlich zur Untersuchung und Beurteilung jener strafbaren Handlungen verwendet werden dürfen, für die die Rechtshilfe geleistet wurde.
Erklärungen:
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Betreffend Art. 8 ist Luxemburg der Meinung...
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