Some remarks on the autonomous nature of penal-fiscal law Cover Image

Kilka uwag o autonomicznym charakterze prawa karnego skarbowego
Some remarks on the autonomous nature of penal-fiscal law

Author(s): Janusz Sawicki
Subject(s): Civil Law
Published by: Krajowa Izba Radców Prawnych
Keywords: penal fiscal law; autonomous nature; model of waiving the punishment; system of penal measures

Summary/Abstract: The article is addressed to legal advisers and concerns the key issues of penal-fiscal law that give testimony to its autonomous nature. Comprehensive knowledge of these issues impacts the quality of legal-aid services in penal-fiscal cases, which, since 1 July 2015, have also been rendered by legal advisers. This article takes on the complex matter of evaluating the Specific Part of Title I of the Penal Fiscal Code in terms of its completeness. The correct resolution of this issue entails applying the legal structure of ideal concurrence of unlawful acts provided in article 8 of the Code. What is more, this article aims to call attention to a model of waiving the punishment for perpetrators of fiscal offenses and petty offenses in operation under penal-fiscal law, by using the example of active repentance, which in the Penal Fiscal Code precedes the system of penal measures based on economic pain. This article contains proposals de lege ferenda as well as a presentation of data from the author’s own research.

  • Issue Year: 2015
  • Issue No: 4
  • Page Range: 108-133
  • Page Count: 26
  • Language: Polish