Selected issues of the status of a taxpayer as an relevant individual subject of a prohibited act under Art. 54 of the Fiscal Criminal Code

Kamil Frąckowiak

Uniwersytet Warmińsko-Mazurski w Olsztynie Wydział Prawa i Administracji

Abstract

The purpose of this article is to define the limits of the designate "taxpayer" as the subject of a prohibited act under art. 54 of the Polish Fiscal Criminal Code, and consequently to  determine the scope of criminal liability through the prism of this statutory mark. Under the fiscal criminal law, a taxpayer is the one whose tax obligation has its source in the provisions of the tax act, defining the obligated entity, as well as the subject and rate of taxation. In the jurisprudence and the doctrine of fiscal criminal law, two views have emerged regarding the issue of linking the entity with the subject of taxation : whether the perpetrator conducting illegal business activity can be considered a taxpayer.

The author concludes that the limitation of criminal liability under Art. 54 of the Fiscal Criminal Code only for legal activity, creates an unacceptable situation of better treatment of persons who have performed activities with regard to illegally obtained products, than those who have performed such activities with regard to products which do not have such “illegality” features. Thus, under the fiscal criminal law, the fact of having the status of a taxpayer within the meaning of tax law should result in appropriate criminal liability, inter alia, for an offense under Art. 54 of the Fiscal Criminal Code.

Keywords:

VAT, excise duty, fiscal crime, tax evasion, stolen goods, smuggling