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Abstract:
This article explains in detail the Spanish regulations on seizure within a particular area of crime, that of smuggling offences, characterised by the existence of a specific regulation outside the Penal Code. Supported by Spanish doctrine and case law, the most significant interpretative issues raised by this regulation are analysed, paying particular attention to questions that have not traditionally been given much thought, like the possibility of preventive intervention or the end fate of the goods seized.
