Zakres i charakter odpowiedzialności za wykroczenia skarbowe
Scope and nature of responsibility for fiscal petty offences

Summary/Abstract: The aim of the article is to draw attention to the most important problems related to the scope and specificity of responsibility for fiscal petty offences. The subject of the considerations undertaken are issues that raise the greatest doubts in doctrine and case law. The study presents controversial scientific concepts regarding the issues raised. These considerations lead to the conclusion that there is no doubt about the clause of a negligible degree of social harmfulness also applied to fiscal petty offences. A mitigated system of penal measures is justified, with one penalty and the most important penal measures, and the argument for maintaining this category of fiscal acts is the possibility of imposing fines in the penalty procedure, which significantly relieves the courts. Responsibility for fiscal petty offences is criminal responsibility, and fiscal offences and fiscal petty offences are subject to penalization only in the Fiscal Penal Code. There is no doubt that adopting a fixed statutory threshold would free the courts from the burdensome obligations related to changing the legal classification of the act. The issues raised also lead to the formulation of motion regarding the urgent amendment of the provisions concerning the recognition of a penalty for a fiscal petty offences as non-existent. The analysis undertaken in the article leads to the general conclusion that the introduction of the division of prohibited acts into fiscal offences and foscal petty offences into fiscal criminal law is fully justified.

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