The article presents thoughts on autonomous regulations of Fiscal Penal Code determining a catalogue of preventive measures in relation to fiscal offences (Article 22 § 3 FPC) and fiscal misdemeanours (Article 47 § 4 FPC), and detailed grounds for the...
The publication ends with conclusions in which the author evaluates the currently applicable legal regulations regarding the title issue.UNIK, MARTA ROMATIus Novum
Instytucja przepadku korzyści majątkowej w kodeksie karnym skarbowymThe article presents the problem of confiscation or forfeiture of property under the Tax Penal Code. It contains an analysis of the premises for application of forfeiture of financial benefits and the changes that concerned ...