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EN
The author of the study analyses penal fiscal issues that may accompany the implementation of outsourcing. Considerations conducted on the basis of cases concerning employee outsourcing agreements, commonly occurring in practice, allow for the identification of those elements of the agreements in question which, in practice, may expose the parties to the agreement to a charge of committing firmancy. In this context, attention is drawn to the vital importance of regulating the legal relationship in a manner consistent with the provisions shaping the employer's legal and tax obligations.
PL
Autor opracowania poddaje analizie zagadnienia karnoskarbowe mogące towarzyszyć wdrażaniu outsourcingu. Prowadzone na kanwie spraw dotyczących, powszechnie występujących w obrocie prawnym, umów outsourcingu pracowniczego rozważania pozwalają na określenie tych elementów przedmiotowych umów, które w praktyce mogą narażać strony umowy na zarzut popełnienia deliktu skarbowego firmanctwa. W tym kontekście uwaga zostaje zwrócona na istotne znaczenie uregulowania stosunku prawnego w sposób niesprzeczny z przepisami kształtującymi obowiązki prawnopodatkowe pracodawcy.
EN
This paper delves into the standards of law-making in criminal law, emphasizing the significance of these standards within the legal system. The text explores the importance of maintaining constitutional and non-constitutional standards in criminal law and investigates the complexity of defining clear and unambiguous principles for lawmakers. It discusses the dual meaning of the standard of law-making, encompassing both substantive and formal aspects, and how these standards play a crucial role in shaping legal norms. The paper also highlights four key law-making standards in criminal law: legal certainty, adherence to proper legislative procedure, the effectiveness of the law and the adequacy of the language of the law. It raises essential issues regarding the impact of these standards on the quality and trustworthiness of criminal laws.
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