Glosa do postanowienia Sądu Najwyższego z dnia 15 stycznia 2021 roku, sygn. III KK 321/19
Comments to the decision of the Supreme Court of January 15, 2021 (III KK 321/19, LEX no. 3156190)
Author(s): Jacek IzydorczykSubject(s): Law, Constitution, Jurisprudence
Published by: Wydawnictwo Uniwersytetu Łódzkiego
Keywords: taxes; fiscal penal code; failure to pay the tax collected on time by the payer; material nature of the fiscal crime
Summary/Abstract: Commentary on the ruling of the Supreme Court concerning a criminal-fiscal act (k.k.s.), so-called failure to pay the tax collected on time by the payer (art. 77 § 1 k.k.s.); the author approves the opinion of the Supreme Court confirming that the above-mentioned fiscal crime has the so-called material nature. Additionally, the author focuses on the problem of unjustified criminal prosecution in tax matters.
Journal: Kwartalnik Prawa Podatkowego
- Issue Year: 2021
- Issue No: 1
- Page Range: 59-63
- Page Count: 5
- Language: Polish
- Content File-PDF