Przegląd orzecznictwa w sprawach karnoskarbowych, dotyczący obowiązków podatkowych oraz innych obowiązków względem tzw. interesu finansowego państwa – za rok 2021
Review of jurisprudence in criminal and fiscal cases regarding tax obligations and other obligations in relation to the so-called financial interest of the state (in 2021)
Author(s): Jacek IzydorczykSubject(s): Criminal Law, Law on Economics
Published by: Wydawnictwo Uniwersytetu Łódzkiego
Keywords: taxes; fiscal penal code; KKS; criminal and fiscal cases; financial interest of the state; courts
Summary/Abstract: The article shows a jurisprudence in criminal and fiscal cases regarding tax obligations and other obligations in relation to the so-called financial interest of the state in 2021. The review is based on the provisions of the fiscal penal code (KKS of 1999).
Journal: Kwartalnik Prawa Podatkowego
- Issue Year: 2022
- Issue No: 3
- Page Range: 205-227
- Page Count: 23
- Language: Polish