„Niepodleganie karze z powodu cudzego czynu” z art. 16b kodeksu karnego skarbowego. Analiza krytyczna
“Not being liable to penalty for another person’s act” from Art. 16b of the Fiscal Penal Code: A critical analysis
Author(s): Olaf WłodkowskiSubject(s): Law, Constitution, Jurisprudence, Law on Economics
Published by: Wydawnictwo Uniwersytetu Wrocławskiego
Keywords: waiving penalty; rules of criminal liability for a fiscal offense and rules of liability for a fiscal offense; the principle of guilt in fi scal penal law; the principle of personal liability in fisca
Summary/Abstract: The publication concerns the 16b of the Fiscal Penal Code (FPC) — the institution of non-liability for punishment due to someone else’s act. It is an in-depth analysis of Art. 16b of the FPC. Dogmatic and practical issues were indicated. The study covers such issues as: ratio legis of introducing this institution; the essence, legal nature and conditions for the application of Art. 16b of the FPC. The main aim of the article was to assess the compliance of Art. 16b of the FPC with the principles of criminal liability for tax offenses and the principles of liability for tax offenses; and the compliance assessment of Art. 16b of the FPC with the essence and legal nature of the institution of failure to punish the perpetrator from Chapter 2 of the FPC. The article ends with partial comments and a final conclusion containing the de lege ferenda postulate addressed to the legislator.
Journal: Przegląd Prawa i Administracji
- Issue Year: 131/2022
- Issue No: 1
- Page Range: 153-166
- Page Count: 14
- Language: Polish