Wyniki wyszukiwania - Biblioteka Nauki

1

Ocena skutków prawnych projektowanych regulacji dedykowanych przeciwdziałaniu korupcji w życiu publicznym

100%

Bachmat P.

|

nr 3(67)

218-230

EN

The Bill is an attempt to provide state authorities with effective instruments to counteract corruption in public life, but the detailed legislative proposals contained therein may hinder the full implementation of this assumption. Among others the category of corruption offenses was drafted in a selective way, linking the tightening of the punishment policy with the conviction for only some of them. Failure to include some corruption offenses in the Bill will lead to an unjustified privileging of the policy of punishing corrupt practices in certain areas of public and economic life. The author also referred to some of the proposals to introduce employment bans, pointing out that they would be superfluous to the applicable regulations of the Criminal Code, as well as they would lead to consequences which would be difficult to accept from the perspective of seeking a penalty adequate to the committed prohibited act, the real severity of sanctions and the principle of equal punishment.

2

Wykonywanie pracy przez skazanego

100%

Bachmat P.

|

nr 1(65)

177-180

EN

According to the author of the opinion, in the Polish criminal law system such a role is played by the penalty of restriction of liberty. In the catalogue of penalties it holds a second rank in terms of severity. The author emphasizes that the penalty of restriction of liberty may consist of performing unpaid, controlled work for social purposes. On the other hand, the penalty of restriction of liberty may consist of deducting a part of remuneration for ordinary work and transferring this amount to funding a social purpose indicated by a court.

3

Uzgodnienie rodzaju i wysokości kary w postępowaniu karnym w Polsce

100%

Bachmat P.

|

nr 2(66)

167-171

EN

The Polish Code of Criminal Procedure provides for three paths in which it is possible to agree with the accused the type and severity of the penalty imposed on him by the court, provided that taking evidence by the court is waived. The first possibility occurs during the stage of preparatory proceedings, being an agreement with the prosecutor, so that a lengthy evidence process is not carried out. The second option applies after the indictment has been brought to court, while the third one may be used by the accused until the end of the first interrogation of all the accused. It requires submitting a relevant application.

4

Odpowiedzialność karna za przestępstwa z art. 55a ust. 1–2 oraz kontratyp z art. 55a ust. 3 ustawy o Instytucie Pamięci Narodowej – Komisji Ścigania Zbrodni przeciwko Narodowi Polskiemu

100%

Bachmat P.

|

nr 3(59)

111-125

EN

The provisions of the Act, which are the subject of questions presented in the order to prepare the expert opinion, ceased to be in force on the 17th July 2018. A fundamental legal effect of the of the legislator’s decision to repeal them is decriminalization of behaviors covered by the statutory description of the type of prohibited act. The most important conclusion of the expert opinion is even in the period of time the provisions of article 55a paragraphs 1–2 were in force representatives of German minority in Poland had the possibility of conducting activities in favor of “discovering, elaborating and commemorating the tragic fate of the German civilian population, embedded in the system of post-war labor camps” under condition they did not contradict the facts.

5

Przekroczenie granic obrony koniecznej – w sprawie propozycji nowelizacji art. 25 Kodeksu karnego

100%

Bachmat P.

Zeszyty Prawnicze BAS

|

2018

|

nr 1(57)

144-154

EN

The author of the petition postulates the introduction of Article 25 para. 3a of the Criminal Code, in which the privilege of impunity for a person crossing the borders of necessary defense in a situation of defense against an unlawful, direct assault directed at legal rights set out in that regulation, would be guaranteed. It is concluded in the opinion that a more appropriate solution would be to link the non-subject to punishment of persons crossing the boundaries of the necessary defense with a more universal and capacious formula of “justifying the crossing of the limits of necessary defense by the circumstances accompanying the attack.” Thus the petition does not seem to be justified. The mere fact that a person crossing the boundaries of defense necessary would not be subject of the penalty only due to the fact that he/she acts in defense of certain legal rights, made in isolation from other important elements of the incident, reduces the assessment of his/her behavior and may lead to mandatory release from penalties in socially unacceptable cases.

6

Propozycja nowelizacji art. 133 Kodeksu karnego

100%

Bachmat P.

|

nr 4(60)

118-125

EN

The draft amendment, which is the subject of the reviewed petition, contains an introduction to the indicated provision of the Criminal Code of a new type of a punishable act – the use of terms: Polish death camps, Polish concentration camps, Polish Holocaust, polnische Vernichtungslager, polniche Häuser des Todes and other terms contrary to facts. The author of the opinion claims that the petition cannot be considered justified due to juridical and systemic reasons, as it concerns the matter which is currently already legally regulated. Moreover, cases of falsifying history to the detriment of the State or the Polish Nation, which take place outside of the borders of the Republic of Poland, will remain beyond the sphere of the amendment’s normative influence because of the condition of a dual criminalisation (in Poland and abroad) according to Article 111 para. 1 of the Criminal Code.

7

Ocena rządowego projektu ustawy o dokumentach publicznych (druk sejmowy nr 2153)

63%

Bachmat P. , Jaśkowski M.

Zeszyty Prawnicze BAS

|

2018

|

nr 1(57)

115-130

EN

In the aspect of compatibility with the UE law it has been pointed out that to the extent the project aims to exclude certain categories of prints and documents from the regulation of Directive 2014/24, it may be considered incompatible with this directive. It was recommended to suspend work on the bill until the CJEU delivers its judgment concerning case C-187/16. Furthermore in the aspect of compatibility with the rules of criminal procedure it was considered that the advantage of the proposed normative solution of Article 40 para. 3 is the pragmatic linking of access to evidence with the principles of procedural economy, i.e. the guarantee of access to material evidence is conditioned by the objectives of the criminal proceedings.

8

Przestępstwa związane z zorganizowanymi wyłudzeniami podatku od towarów i usług (VAT) w praktyce sądowej

51%

Ostaszewski P. , Buczkowski K. , Klimczak J. , Bachmat P.

|

2024

|

nr 59

71-114

EN

Offences related to VAT fraud significantly reduce revenues to the State Treasury, violate the certainty of economic turnover and the principles of competition. Combating it and sealing tax law are therefore important tasks of the state. In Poland, these tasks have been pursued, inter alia, through such legislative changes in tax law as the introduction of split payments, the single control file, the reverse charge in domestic trade or joint and several liability of the purchaser in connection with the purchase of so-called sensitive goods. In the legislator’s opinion, it was also necessary to introduce new provisions on the grounds of criminal law – concerning the so-called extended confiscation, the admission of the so-called fruit of the poisoned tree as evidence in a criminal trial and strict criminal liability for forgery of an invoice. In this paper, we are analysing in detail the content of the provisions introduced into the Criminal Code regulating the material and intellectual falsification of a VAT invoice, the statistical picture of the crime of invoice falsification and the results of a court case-file study of 194 cases of the analysed offences completed between 2017 and 2022. Based on such extensive research material, we seek information on the size and characteristics of this phenomenon, the perpetrators of these crimes, the state's response to them and the answer to the question: have the new regulations fulfilled the assumed reduction of VAT crime?

PL

Przestępczość związana z wyłudzeniami podatku od towarów i usług (VAT) istotnie uszczupla wpływy do Skarbu Państwa, narusza pewność obrotu gospodarczego i zasady konkurencji. Jej zwalczanie oraz uszczelnianie prawa podatkowego są więc ważnymi zadaniami państwa. W Polsce zadania te realizowano m.in. przez takie zmiany legislacyjne w prawie podatkowym jak wprowadzenie płatności podzielonej, Jednolitego Pliku Kontrolnego i odwrotnego obciążenia w obrocie krajowym czy solidarną odpowiedzialność nabywcy w związku z nabywaniem tzw. towarów wrażliwych. Według ustawodawcy niezbędne było także wprowadzenie nowych przepisów na gruncie prawa i postępowania karnego – dotyczących tzw. konfiskaty rozszerzonej, dopuszczenia tzw. owoców zatrutego drzewa jako dowodu w procesie karnym oraz surowej odpowiedzialności karnej za fałszerstwo faktury. W niniejszym artykule analizujemy szczegółowo treść wprowadzonych do Kodeksu karnego przepisów regulujących fałsz materialny i intelektualny faktury VAT, statystyczny obraz przestępczości fałszowania faktur oraz wyniki badania aktowego 194 zakończonych prawomocnie w latach 2017–2022 spraw sądowych o analizowane przestępstwa. Na podstawie tak szerokiego materiału badawczego szukamy informacji o rozmiarach i charakterystykach tego zjawiska, sprawcach tych przestępstw, reakcji państwa wobec nich oraz odpowiedzi na pytanie: czy nowe regulacje wypełniły zakładane ograniczenie przestępczości VAT-owskiej?