Warunkowe umorzenie postępowania karnego jako alternatywa dla instytucji służących zaniechaniu ukarania sprawcy przestępstwa skarbowego
Conditional Discontinuance of Criminal Proceedings as an Alternative to the Institution of Desistance from Punishing the Perpetrator of a Fiscal Crime

Summary/Abstract: The article is devoted to the institution of conditional discontinuance of criminal proceedings as an institution of degression of punishment, which may constitute a good alternative to certain measures related to abandonment of punishment of a fiscal crime. The author draws attention to the possibility of applying this institution to any fiscal crime – provided, of course, that the statutory prerequisites for it are met. In addition to the fact that the accused retains the status of an unpunished person, it is of major practical significance that for the conditional discontinuance of riminal proceedings, it is not necessary to pay the public receivables deposited in connection with the offence before a verdict is passed. Irrespective of the perceived advantages of this institution, the study also points to the weaker sides of the current regulation. The author included, above all, the manner in which the negative premise of conditional discontinuance of criminal proceedings is regulated, as well as the scope and content of obligations that may be imposed on the accused in a judgment ending criminal fiscal proceedings.

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