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Funkcja gwarancyjna prawa karnego skarbowego

100%

Czichy K.

Studia Prawnicze KUL

2016

issue 2

33-49

Postulates resulting from the guarantee function are particular significant for the penal law rules addressee. He expects, the rule will be so precise, he will not have any problems to decode its substance. The situation appears much more complicated on the fiscal penal law ground. It penalizes breaking of financial law rules, that are in judgement of majority more complicated and don’t allow in many cases to decode the law rule. Hereby publication tries to answer the question how much the postulates resulting from the guarantee function are fulfilled on the fiscal penal law ground.

Postulaty wypływające z funkcji gwarancyjnej są szczególnie istotne dla adresata norm prawa karnego. Oczekuje on bowiem, że przepis będzie na tyle precyzyjny, że nie będzie on miał problemu z odczytaniem jego treści. Sytuacja staje się znacznie bardziej skomplikowana na gruncie prawa karnego skarbowego. Penalizuje ono bowiem naruszenie norm prawa finansowego, które w odczuciu wielu osób jest skomplikowane i nie pozwala w wielu przypadkach na odczytanie normy prawnej. Niniejsza publikacja stara się odpowiedzieć na pytanie na ile postulaty wypływające z funkcji gwarancyjnej są spełnione na gruncie prawa karnego skarbowego.

The Effectiveness of Tax Collection in the Republic of Poland and Polish Criminal Law on Taxation

67%

Czichy K.

Zeszyty Prawnicze

2015

vol. 15

issue 4

29-50

One of the duties of Polish citizens listed in Art. 84 of the Polish Constitution is the liability to pay statutorily defined taxes. The procedures for the carrying out of this duty are part of Polish administrative law, but they also come under criminal law, in which the principle governing penalisation is based on the pragmatic rule of prioritising collection over and above punishment.The Polish Criminal Code on taxation prescribes a series of institutions which give the tax offender the opportunity to reduce his liability, or even exempt him altogether from criminal liability, providing he remits his dues outstanding under public law. It is self-evident that criminal law should not be treated as a substitute for administrative enforcement. However, if we are to consider the question whether the extenuation of penalties for tax evasion should depend on the offender’s satisfaction of his outstanding fiscal liabilities, and what form such an institution should take, we must first ask how effective the Polish administrative procedures for tax collection are.

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1 Studia Prawnicze KUL

1 Zeszyty Prawnicze

2 Czichy K.

1 2016

1 2015

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Funkcja gwarancyjna prawa karnego skarbowego

The Effectiveness of Tax Collection in the Republic of Poland and Polish Criminal Law on Taxation