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In 1948, the World Health Assembly defined health as “a state of complete physical, mental and social well-being and not merely the absence of disease or infirmity.” [1][2] This definition is still widely referenced, but is often supplemented by other World Health Organization (WHO) reports such as the Ottawa Charter for Health Promotion which in 1986 stated that health is “a resource for everyday life, not the objective of living. Health is a positive concept emphasizing social and personal resources, as well as physical capacities.”

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Cheap cigarettes from the Portugal and Spain
In the customs administration sees it differently. Each of the incoming EU country cigarette consignment will be closely to the purely private reference checks, because only then will the order released by German taxes. Transactions on trading platforms or agencies on the Internet at the customs are not as private, but the industrial area. The result: In the case of imports, a tobacco tax debt in Germany. The cigarettes are seized by customs, the online smoker gets a guarantee notice. He must pay taxes maturing, may still get a penalty. He gets his cigarettes still not back to land as well as the contraband cigarettes from Poland and the rest of the world in order to composting shredder.
Already for some time identified the Zollkriminalamt also strengthened against rogue online merchants. Only recently has the business and storerooms of five Internet retailers with fourteen domain addresses with headquarters in Lower Saxony, Hesse, Baden-Wuerttemberg, Saxony and Saarland investigated. The prosecutor investigation for suspected tax fraud. In Spain, France and Saarbrucken were already several thousand ships packed cigarette shipments guaranteed. The customs investigators were also the customer lists of their respective dealers with internet, customers now need to tax claims of their competent principal customs office expected.
Uncertain future prospects. In "zigaretten.de" has been the acceptance of orders being stopped. "Too many customers reported that their cigarettes at customs at Frankfurt Airport are stuck," says Becker. When the sender is hoped now that the government is finally resolved, whether cigarettes over the Internet may be ordered or not. Due to the unclear legal situation also advises consumers currently online cigarette orders. Georg Tyrba by consumer headquarters NRW: "The risk that cigarettes instead gets a tax penalty, is simply too high."
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