Główne zależności występujące między postępowaniem podatkowym a postępowaniem karnym skarbowym
The Main Relationships Between Tax Proceedings and Fiscal Penal Proceedings

Summary/Abstract: The aim of the article is to present the key common points and fundamental differences between tax proceedings and fiscal criminal proceedings, with particular emphasis on issues occurring at the interface of these two procedures. The author analyses the mutual relations between both procedures, indicating that fiscal criminal proceedings fulfil a protective function for the tax system, strengthening the enforceability of tax law norms. Tax law operates with sanctioning norms, while fiscal criminal law — sanctioning norms, which proves their complementary nature in the structure of financial law. The author emphasises that the boundaries between these proceedings are unclear, which gives rise to the need for a detailed analysis of the mechanisms of their coexistence. The author notes the need for further, in-depth research on the practical functioning of the relations between these proceedings, in particular in the context of protecting taxpayers’ rights and the effectiveness of realising the fiscal interest of the state.

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