Specyficzne cechy zabezpieczenia majątkowego w prawie karnym skarbowym (kwestie wybrane)
Characteristic Features of Security on Property in Fiscal Criminal Law (Selected Issues)
Author(s): Sławomir SzyrmerSubject(s): Criminal Law, Law on Economics, Fiscal Politics / Budgeting, Penal Policy
Published by: Polska Akademia Umiejętności / Krakowski Instytut Prawa Karnego Fundacja
Keywords: criminal proceedings; security on property; subsidiary liability; fiscal authorities for fiscal criminal offences;
Summary/Abstract: This article is concerns selected issues of security on property applied in the course of criminal proceedings in cases of fiscal offences and misdemeanours. Since 2015, Article 131 of the Polish Fiscal Criminal Code, which is one of the basic provisions regulating security on property, has been amended several times. The use of this coercive measure may prove particularly important to ensure that the objectives of the proceedings are met, especially the execution of adjudicated penalties or penal measures. The author discusses authorities that may apply security on property, penalties and penal measures that may be secured using this measure, and entities whose property may be secured.
Journal: Czasopismo Prawa Karnego i Nauk Penalnych
- Issue Year: 27/2023
- Issue No: 1
- Page Range: 115-133
- Page Count: 19
- Language: Polish
