FISCAL PENAL LIABILITY OF A FENCE UNDER ART. 65 OF THE PENAL CODE FOR FAILURE TO REPORT THE SUBJECT OF TAXATION (ARTICLE 54 OF THE PENAL CODE)

• Published in: Probacja Vol. 3; pp. 55 - 73
• Main Author: Błoński, Michał
• Format: Journal Article
• Language: English; Polish
• Published: Ministry of Justice (Poland) 25.09.2024
• Subjects: criminal responsibility; penal fincal code; tax evasion; taxpaier

The article presents an issue related to the criminal legal evaluation of the behavior of a perpetrator who evades taxation of goods of which he has become the disposer in connection with a fiscal offense or crime. Attention was paid to the differences in positions on the issue of incurring criminal...