Strafrecht Spezial Steuerstrafrecht 373 Ao Schmuggel

About this skill

Gewerbsmaessiger und bandenmaessiger Schmuggel nach Paragraph 373 AO. Qualifikation des Schmuggels Paragraph 372 AO. Tatbestandsmerkmale Gewerbsmaessigkeit Bandenabrede. Strafrahmen 6 Monate bis 10 Jahre. Praxisrelevant bei Zollvergehen Zigarettenschmuggel Kfz-Verbringen. Verteidigungslinien Bande Gewerbsmaessigkeit Vorsatz.

Quick start

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Installation guide →

Review, license & listing details

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This is an imported listing. We haven’t certified its safety, license, or compatibility. Skills may include executable scripts.

Automated security scan: Partial

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0 potential findings · Scanned 11/4/2026 · Scanner 0.2.1

Content SHA-256: e7d960cf23b61357c1c541a7493fe2088f3294580e36e3dedb36bb9703d5e09b

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Original listing metadata

Original name

strafrecht-spezial-steuerstrafrecht-373-ao-schmuggel

Original description

About this listing

Category: General
Reported license: Not specified
Listing language (estimated): German
Review status: Not individually reviewed
Agent compatibility: Atlas installation supports Claude Code, Codex, and Cursor. Skill-specific dependencies and features are checked during setup.