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Wybrane problemy praktyczne w orzekaniu w przedmiocie przestępstw narkotykowych

100%
Błoński M., Łódzki U., michal.blonski11@vp.pl
Acta Universitatis Lodziensis. Folia Iuridica
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2016
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vol. 76
PL
Artykuł porusza istotne problemy praktyczne dotyczące orzekania na podstawie ustawy o przeciwdziałaniu narkomanii. W opracowaniu dokonano analizy możliwości umorzenia postępowania na podstawie art. 62a ustawy i poddano krytyce zwłaszcza przesłanki warunkujące takie orzeczenie. Zawarto również rozważania dotyczące prawidłowej kwalifikacji prawnej czynów opisanych w ustawie o przeciwdziałaniu narkomanii oraz pojęcia „znacznej ilości” środków odurzających lub substancji psychotropowych. Wyrażone zostało stanowisko o braku potrzeby ustawowego doprecyzowania tego nieostrego pojęcia.
EN
The article raises significant practical problems concerning judgements under the Prevention of Drug Abuse Act. The paper analyses a possibility of discontinuation of the proceedings pursuant to Article 62a of the Act and criticizes in particular the conditions for such a judgement. There are also included some considerations concerning the proper legal classification of the acts referred to in the Prevention of Drug Abuse Act and the term of a “significant amount” of intoxicants or psychotropic substances. A position is expressed that there is lack of a need for statutory clarification of that imprecise concept.
2
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Skutki negatywnych ustaleń organu kontroli a umorzenie postępowania karnego wobec podatnika

80%
Charkiewicz M.
Doradztwo Podatkowe Biuletyn Instytutu Studiów Podatkowych
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2022
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vol. 5(309)
39-43
EN
The study deals with the problems of the effects of tax authority audit findings and the possibility of discontinuing criminal proceedings. The aim of the article is to present the meaning of the findings of the tax authorities made during the inspection against the taxpayer, resulting in the discontinuation of criminal proceedings due to lack of evidence for the suspect the taxpayer under art. 56 § 1 art. 62 § 2 of the Fiscal Penal Code.
PL
Tematem opracowania jest problematyka skutków negatywnych ustaleń organu kontroli wobec podatnika, w tym możliwość umorzenia postępowania karnego. Celem artykułu jest przybliżenie znaczenia ustaleń organów poczynionych w trakcie przeprowadzanej kontroli wobec podatnika, skutkujących umorzeniem postępowania karnego z powodu braku dowodów wystarczających do przypisania podejrzanemu podatnikowi działania z zamiarem bezpośrednim lub ewentualnym jako niezbędnej przesłanki do przypisania odpowiedzialności z tytułu popełnienia przestępstwa z art. 56 § 1 i art. 62 § 2 ustawy z dnia 10 września 1999 r. – Kodeks karny skarbowy1.
3
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Zatwierdzenie ugody zawartej przed mediatorem

71%
Strumiłło T.
Opolskie Studia Administracyjno-Prawne
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2014
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vol. XII
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issue 2
91-126
EN
This paper concerns the procedure for recognition and declaration of enforceability of a settlement agreement resulting from mediation. The author analyses both static (courts competent to receive requests for ratification, parties to court proceedings) and dynamic aspect of this procedure (requirements which the request for recognition or declaration of enforceability must satisfy, a type of trial, the content of a court’s decision, service of thereof, admissibility of actions against a court’s decision). Furthermore, the article comprises comments on the scope of evaluation of terms of a settlement and on the effects of ratification or refusal of recognition / granting enforceability. The author makes extensive remarks on a significant practical matter of settlement agreements which cover several disputes (especially in a situation when a number of court proceedings were initiated by the parties and then single mediation, commenced afterwards, refers to more than one case). It is stated that in principle one court is competent to recognize / declare enforceable the settlement agreement which exceeds an extent of a claim which is the subject of a litigation. Furthermore, the question of consequences of withdrawal of a claim which initiated litigation (during which a court refers parties to mediation) on the request for ratification of a settlement agreement resulting from mediation is addressed. The paper also concerns the problem of admissibility of mediated agreements in divorce and separation proceedings. Although mediation is of high importance in such matters, a settlement agreement should not be a subject of ratification. Its provisions – on: parental contact with a minor child, the burden of the costs of living and educating a child, sharing a common accommodation and division of joint property – may be included in the court’s ruling on divorce / separation. Finally, an issue of a form of the settlement agreement in cases concerning real estate is referred to. Unclear regulation results in divided opinions whether notarial deed is necessary. According to the author, it is also possible to recognize settlements made in written form.
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