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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.
EN
The article is devoted to the analysis of a structural change made to the regulations of the Criminal Code under the Amendment Act dated 20th February 2015, which is based on the exclusion of forfeiture from the catalog of penal measures, which gave it a distinct legal characterThe legislature repealed Article 44 § 8 CC relating to the transition of the ownership of forfeiture objects to the State Treasury, amended Article 45 § 3 CC, repealing § 4 and § 6 and added Article 45a CC. In light of these changes, the author explains the basic concepts and discusses the current conditions of forfeiture.
Ius Novum
|
2022
|
vol. 16
|
issue 4
35-56
EN
The article presents the issue of a misdemeanour of proposing to commit an unlawful actin order to obtain a material benefit classified in Article 142 MC. In order to provide full characteristics of the discussed type of misdemeanour, a classical pattern based on the traditional division of statutory features of the type of prohibited act has been adopted. Theauthor discusses such issues as statutory penalties for this misdemeanour and concurrence of provisions. The article also draws special attention to issues raising doctrinal controversies,including inter alia: approach to the object of protection, the interpretation of the features of“prostitution”, “material benefit” or “other behavior violating public order”. A number of specific issues were also analysed, including liability under Art. 142 MC persons providing roadside sexual services.
PL
Przedmiotem artykułu jest problematyka stypizowanego w art. 142 k.w. wykroczenia proponowania dokonania czynu nierządnego w celu uzyskania korzyści materialnej. Dla pełnej charakterystyki omawianego typu wykroczenia przyjęto klasyczny układ oparty na tradycyjnym podziale ustawowych znamion typu czynu zabronionego. Odniesiono się także do takich zagadnień, jak zagrożenie karne oraz zbieg art. 142 k.w. z innymi przepisami. W opracowaniu zwrócono szczególną uwagę na kwestie wywołujące rozbieżności doktrynalne, w tym dotyczące ujęcia przedmiotu ochrony, wykładni znamion „czyn nierządny”, „korzyść materialna”,czy „inny naruszający porządek publiczny” sposób zachowania. Analizie poddano także szereg kwestii szczegółowych, w tym odpowiedzialności z art. 142 k.w. osób świadczących przydrożne usługi seksualne.
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