Zabezpieczenie majątkowe w postępowaniu w sprawach o przestępstwa skarbowe lub wykroczenia skarbowe
The Attachment of Property in Proceedings Relating to Fiscal Offences or Fiscal Crimes

Summary/Abstract: The institution of the attachment of property is undoubtedly a means of coercion. It occurs not only in criminal proceedings but also in fiscal criminal proceedings, where it can be applied to acts classified as both fiscal offences and fiscal crimes. This study aims to indicate the differences concerning the prerequisites of the discussed institution in criminal proceedings as well as in fiscal criminal proceedings, taking into account the differences and specificities of fiscal criminal law, which refers to the appropriate application of the provisions contained in the Code of Criminal Procedure, while simultaneously regulating its own particularities in the aspect of lex specialis, as well as determining the scope of subjects to whom it may be applied.

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