Instytucja przepadku korzyści majątkowej w kodeksie karnym skarbowym
The institution of forfeiture of financial benefits in the tax penal code
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The article presents the problem of confiscation or forfeiture of property under the Tax Penal Code. It contains an analysis of the premises for application of forfeiture of financial benefits and the changes that concerned them. Particular attention was paid to the essence of the institution operating on the basis of the Tax Penal Code, comparing it to the relevant regulations of the Penal Code. The principles behind the application of this penal measure were indicated and the subjective scope of its application was discussed. Also the standpoint which takes into account the positive developments was presented, as well as criticisms relating to certain solutions. As a result, the conducted considerations pointed to the need to fill in the normative gaps in such a way that the forfeiture of financial benefits could be used as a rational instrument of fiscal penal policy.
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