Tożsamość postępowania karnego i karnoskarbowego a powaga rzeczy osądzonej
Identity of penal and penal fiscal proceedings, and the validity of res judicata

Summary/Abstract: The author raises the issue of the admissibility of conducting proceedings concerning the same act in the ontological sense when the same perpetrator has already been legally judged on the basis of another penal law act. This possibility is provided for by the provisions of Polish law in relation to the ideal concurrence of offences. In the Polish criminal law system, the ideal concurrence operates under the fiscal penal law – Article 8 of the Code of Penal Fiscal Law and the law on offenses Article 10 of the Petty Offence Code. Doubts about the compliance of Polish regulations with the Constitution and international agreements in this respect are raised by representatives of the doctrine.

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