Instytucja przepadku korzyści majątkowej w kodeksie karnym skarbowym

• Authors: Anna Czwojda

Title variants

EN

The institution of forfeiture of financial benefits in the tax penal code

• Languages of publication: PL

Abstracts

EN

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.

Keywords

EN

material benefit; forfeiture of financial benefits; penal measure

• Publisher: Uniwersytet Opolski
• Journal: Opolskie Studia Administracyjno-Prawne
• Year: 2015
• Volume: XIII
• Issue: 3
• Pages: 65-82

Contributors

author

Anna Czwojda

• Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii. Katedra Prawa Karnego Materialnego