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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.
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 deals with the evolution of legal regulations regarding the forfeiture of material benefits obtained from crime. It contains an analysis of the preconditions for application of forfeiture of such material benefits and changes related to them. Particular attention was paid to the amendment of Art. 45 of the Penal Code. The author presents an approach taking into account positive changes and provides critical comments concerning some of the solutions. As a result, the considerations indicate a need for complementing the regulatory deficiencies, in such a way as to make forfeiture of material gains represent a rational instrument of the penal policy.
EN
The article contains the legal regulations regarding the forfeiture of objects and gains originating from crimes. It contains an analysis of the conditions for the application of forfeiture and the changes related to them. Particular attention was given to the competition between different types of forfeiture. The article presents an approach taking into account the positive changes and provides critical comments concerning some of the solutions. As a result, the considerations indicate the need of delimitation of forfeiture of objects and gains, complementing the regulatory deficiencies.
EN
The article deals with the evolution of legal regulations regarding the reimbursement of proceeds from crime by a person other than the perpetrator. The author analyses the premises for applying the principle of forfeiture of proceeds and chances relating to them, paying particular attention to the nature of Article 52 of the Criminal Code. The analysis also takes into account the positive direction of the changes and contains critical remarks concerning some solutions. The conclusion indicates a need for eliminating regulatory shortcomings, thus making it possible for the principle of forfeiture of proceeds to be a rational instrument of penal policy.
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