Kryminologiczne aspekty obrotu wyrobami tytoniowymi bez polskich znaków akcyzy w prawie karnym skarbowym
Criminological aspects of trade in tobacco products without Polish excise stamps in fiscal penal law

Summary/Abstract: Economic crime in the field of trade in tobacco products withoutPolish excise marks is a challenge for both law enforcement agencies and legis-lators due to the multifaceted nature of the activities of individual perpetrators and criminal groups engaged in this branch of economic crime. The presentedwork indicates the legislative stages of sanctioning the criminal practice of trad-ing in tobacco products without Polish excise marks, starting from the regain-ing of Poland’s independence. In the next part, the author focused on the cur-rent state of the law, particularly in terms of the provisions penalizing bothexcise and customs fencing. It must not disappear from view that the subjectmatter studied also required clarification of the provisions of the Excise Tax Lawon „tobacco product.” The presented criminal behavior was subjected to crim-inological-legal interpretation, taking into account the analysis of statisticaldata in the field of broken criminal groups engaged in the above criminal acts.

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