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A FEW WORDS ON THE PERCEPTION OF JUSTICE IN THE CONTEXT OF PENAL FISCAL LAW

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Czichy K.

Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej

2016

nr 2

15-27

In the context of penal fiscal law there has been a discussion over a proper reaction to a fiscal tort. This is even more important in connection with the increase of the number of criminal offences, particularly in terms of tax offences and the decrease in effectiveness of administrative proceedings of public levies1. Beyond doubt, the proposals tabled in the discussions aim at objective settlements. This paper comprises an attempt to answer the question of how the justice is perceived in the context of penal fiscal law.

Zasada priorytetu egzekucji nad represją w prawie karnym skarbowym a idea tak zwanej sprawiedliwości naprawczej w powszechnym prawie karnym

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Czichy K.

Przegląd Prawa i Administracji

2017

tom 109

289-300

The idea of mending justice as the reaction on crime philosophy is recently growing attention of representatives of science and practice. Presented publication tries to answer the question whether it is possible to apply that idea on the basis of fiscal penal law.

The Effectiveness of Tax Collection in the Republic of Poland and Polish Criminal Law on Taxation

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Czichy K.

Zeszyty Prawnicze

2015

tom 15

nr 4

29-50

One of the duties of Polish citizens listed in Art. 84 of the Polish Constitution is the liability to pay statutorily defined taxes. The procedures for the carrying out of this duty are part of Polish administrative law, but they also come under criminal law, in which the principle governing penalisation is based on the pragmatic rule of prioritising collection over and above punishment.The Polish Criminal Code on taxation prescribes a series of institutions which give the tax offender the opportunity to reduce his liability, or even exempt him altogether from criminal liability, providing he remits his dues outstanding under public law. It is self-evident that criminal law should not be treated as a substitute for administrative enforcement. However, if we are to consider the question whether the extenuation of penalties for tax evasion should depend on the offender’s satisfaction of his outstanding fiscal liabilities, and what form such an institution should take, we must first ask how effective the Polish administrative procedures for tax collection are.

DOBROWOLNE PODDANIE SIĘ ODPOWIEDZIALNOŚCI W PRAWIE KARNYM SKARBOWYM. UWAGI ‘DE LEGE FERENDA’

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Czichy K.

tom 16

nr 4

133-152

Voluntary Acceptance of Liability in Fiscal Criminal Law. Remarks on Relevant Legislation Summary Voluntary acceptance of liability is one of the most commonly used institutions for the reduction of fiscal criminal liability. The purpose of this study is to answer question whether the current regulations are working efficiently, or whether modification is needed.

Funkcja gwarancyjna prawa karnego skarbowego

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Czichy K.

Studia Prawnicze KUL

2016

nr 2

33-49

Postulates resulting from the guarantee function are particular significant for the penal law rules addressee. He expects, the rule will be so precise, he will not have any problems to decode its substance. The situation appears much more complicated on the fiscal penal law ground. It penalizes breaking of financial law rules, that are in judgement of majority more complicated and don’t allow in many cases to decode the law rule. Hereby publication tries to answer the question how much the postulates resulting from the guarantee function are fulfilled on the fiscal penal law ground.

Postulaty wypływające z funkcji gwarancyjnej są szczególnie istotne dla adresata norm prawa karnego. Oczekuje on bowiem, że przepis będzie na tyle precyzyjny, że nie będzie on miał problemu z odczytaniem jego treści. Sytuacja staje się znacznie bardziej skomplikowana na gruncie prawa karnego skarbowego. Penalizuje ono bowiem naruszenie norm prawa finansowego, które w odczuciu wielu osób jest skomplikowane i nie pozwala w wielu przypadkach na odczytanie normy prawnej. Niniejsza publikacja stara się odpowiedzieć na pytanie na ile postulaty wypływające z funkcji gwarancyjnej są spełnione na gruncie prawa karnego skarbowego.