Stosowanie odpowiedzialności posiłkowej za przestępstwa skarbowe
Auxiliary Liability in Fiscal Offences

Summary/Abstract: The article addresses the complex issue of applying auxiliary liability to fiscal offences. This matter has long raised serious concerns in fiscal penal law and has been a source of divergent opinions in the legal doctrine and judicial decisions. After describing the legislative priority given to fines under fiscal penal law, the author indicates that the legal concept discussed serves to additionally strengthen the position of a fine as a penalty for fiscal offences. Subsequently, the article turns to analysing whether auxiliary liability is of civil or penal character. While attempting to answer this crucial question, the author arrives at the conclusion that auxiliary liability – despite being deeply rooted in Polish fiscal penal law – is contrary to basic principles of fiscal penal liability, which is based on guilt within the meaning of penal law and refers exclusively to the perpetrator of a fiscal offence. The article’s closing proposes removing the provisions governing auxiliary liability from the Fiscal Penal Code in order to organize the regulations.

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