Glosa do postanowienia Sądu Najwyższego z 9 stycznia 2020 r., sygn. akt III KK 583/18, Lex nr 3220549 – glosa aprobująca
Gloss to the decision of the Supreme Court of January 9, 2020, file ref. act III KK 583/18, Lex No. 3220549 – approval gloss

Summary/Abstract: The aim of the gloss is to analyze the decision of the Supreme Court of January 9, 2020, file ref. act III KK 583/18. The ruling issued relates, inter alia, to the application of art. 2 § 2 of the Fiscal Criminal Code (F.C.C) in court proceedings in the scope of the assessment of provisions on the statute of limitations for tax offences. The Supreme Court took the position that the intertemporal rules set out in art. 2 § 2 of the F.C.C., may be applied in the case of the limits of the statutory threat, which limits are then a condition for determining the length of the limitation period. Therefore, in the context of considerations about the scope of validity of the institutions included in the Fiscal Criminal Code in time, it becomes necessary to analyze the temporal rule contained in art. 2 § 2 of the F.C.C. in the context of the amendment to the act.

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