Niepewna przyszłość prawa karnego skarbowego (na rozdrożu między powszechnym prawem karnym a sankcją administracyjną)
Uncertain Future of Fiscal Penal Law (at the Crossroads between Criminal Law and Administrative Sanctions)

Summary/Abstract: Fiscal penal law is a separate branch of criminal law (criminal law sensu largo), protecting the broadly understood public financial order (especially fiscal interests). The status of fiscal penal law is the subject of disputes and controversies – both historically and nowadays. The following circumstances undermine the ratio legis of fiscal penal law in its current form: 1) the lack of natural limits of fiscal penal law as a branch of law, 2) the increase in administrative sanctions (financial penalties), which displace or strengthen (cumulate) criminal penalties (also in the field of tax law and financial law) and 3) a clear encroachment of criminal law into the area of criminalization and penalization of tax crime (invoice forgery and VAT fraud). I agree with the proposal in the literature to replace fiscal penal law with an administrative sanction, but it should be supplemented with the explicit inclusion of the most serious cases of violation of public financial order in the regulations of criminal law.

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