by Alexia Stuefer translated by Andrea Hubalek
Introduction
In accordance with the tradition of Continental European law, substantive Austrian criminal law is based on statute produced by Parliament.2 The most important source of law is the Strafgesetzbuch, the Austrian Criminal Code (hereinafter StGB), which entered into force on 1 January 1975. It consists of an extensive catalogue of offences and, in its General Part, gives principles for resolving specific conflict situations, which may be summarised into a case resolution scheme. Other catalogues of offences that are of practical relevance can be found, for example, in the Act on Tax Offences (Finanzstrafgesetz) and the Narcotic Drugs Act (Suchtmittelgesetz). In addition, specific criminal offences are regulated by the so-called Materiengesetze, i.e. statutes that regulate specific areas and are intended to ensure the viability of those areas by means of criminal law, such as the

