Conversion of a fine imposed for a tax offence into a substitute penalty of restriction of liberty. Commentary on the Supreme Court’s decision of April 20, 2022, case No. IV KK 293/20 – affirmative commentary
Kamil Frąckowiak
Uniwersytet Warmińsko-Mazurski w Olsztynie UWMhttps://orcid.org/0000-0001-6992-4904
Abstract
The article is an approving commentary on the Supreme Court of Poland’s decision of 20 April 2022 (IV KK 293/20) concerning the conversion of a fine imposed for a fiscal offence into community service. The aim of the study is to attempt to determine the proper legal basis for converting a fine imposed for a fiscal offence into an alternative penalty of restriction of liberty. The author examines the relationship between the Fiscal Penal Code and the Executive Penal Code, arguing that under Article 178 § 1 of the Fiscal Penal Code, the provisions of the Executive Penal Code apply subsidiarily unless the Fiscal Penal Code provides otherwise. In conclusion, the author assumes, following the commented Supreme Court ruling, that Article 185 of the Fiscal Penal Code applies only to fiscal offences. In contrast, fines imposed for fiscal offences should be commuted under Article 45 § 1 of the Executive Penal Code. The author argues that a different interpretation would undermine systemic coherence and unfairly privilege perpetrators of fiscal offences.
Keywords:
fiscal criminal law, criminal enforcement law, fine, substitute penalty of restriction of liberty, fiscal offence, fiscal misdemeanour.References
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Uniwersytet Warmińsko-Mazurski w Olsztynie UWM
https://orcid.org/0000-0001-6992-4904
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