The 'Guardia Civil' chief reckons that for as long as there is a large price differential between the tobacco sold 'in the colony' and that sold in Spain, there will be smuggling.
But he doesn't say that another solution would be for Spain to lower the price of tobacco - but of course they want to make as much money as they can, and that's all right, not if others do so!
The 'Guardia Civil' chief adds that Gibraltar should comply with the legislation in Spain (as if Gibraltar was Spanish, I presume!) because, according to him, Gibraltar has all the privileges of a fiscal regime - and does not cooperate.
What he thinks is that Gibraltar is a tax haven, or as he puts it, Gibraltar features in the Spanish list of fiscal paradises.
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14-01-2020 PANORAMAdailyGIBRALTAR