STATUS OF PUBLIC PROSECUTOR IN CASES INVOLVING TAX OFFENCES

• Authors: Skowronek, Grzegorz

Abstracts

EN

This study is a thorough analysis of the status of a public prosecutor in proceedings involving tax offences. It examines the regulation obliging fi nancial investigative authorities or their representative to participate in the main and appeal hearings if they fi led the bill of indictment for a fi scal offence. Moreover, there is a research question in the text whether is it right to apply the system of two public prosecutors functioning next to each other in the Penal Fiscal Code, i.e. a prosecutor and a representative of the fi nancial investigative authorities acting as a public prosecutor? The set of entities which may act as public prosecutors under the provisions of the Penal Fiscal Code has been identifi ed in the course of the research. It has also been pointed out that the legislator underlines the importance of fi scal penal law as regards compensating for fi nancial loss through both the obligatory participation of the fi nancial investigative authority or its representative in the main hearing, and allowing this body to become a public prosecutor although it is not entitled to fi le an indictment. Maintaining two public prosecutors in a court of law when dealing with fi scal offences has also been advocated.

Keywords

EN

Public prosecutor; penal fi scal code; fi nancial investigative authority

• Publisher: Akademia Policji w Szczytnie
• Journal: Przegląd Policyjny
• Year: 2020
• Volume: 137(1)
• Pages: 52-65

Dates

published

2020-07-17

Contributors

author

Skowronek, Grzegorz

Identifiers

DOI

10.5604/01.3001.0014.2401