PL EN


2015 | 35 | 73 - 84
Article title

Zwrot korzyści majątkowej uzyskanej z przestępstwa skarbowego innej osoby w k.k.s.

Authors
Title variants
EN
Reimbursement of financial benefit derived from a tax offense of another person in the Fiscal Penal Code
Languages of publication
PL
Abstracts
PL
The article presents the problem of reimbursement of financial benefit derived from a tax offense of another person in the Fiscal Penal Code. It examines the conditions for the application of financial benefits return in the Fiscal Penal Code but alsocomparison with the regulation included in the Penal Code. The article takes into account positive developments as well as contains criticism relating to certain solutions. As aresult, presented considerations point to the need to fill the normative gaps in such away that the forfeiture of financial benefits could be arational instrument of a fiscal penal policy.
Year
Volume
35
Pages
73 - 84
Physical description
Contributors
author
  • Katedra Prawa Karnego Materialnego, Wydział Prawa, Administracji i  Ekonomii, Uniwersytet Wrocławski
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.desklight-c415bd33-f04f-4f93-a56d-df5b1eecad45
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