Gloss to the decision of the Supreme Court of January 9, 2020, file ref. act III KK 583/18, Lex No. 3220549 – approval gloss

Kamil Frąckowiak

Uniwersytet Warmińsko-Mazurski w Olsztynie Wydział Prawa i Administracji

Abstract

 The aim of the gloss is to analyze the decision of the Supreme Court of January 9, 2020, file ref. act III KK 583/18. The ruling issued relates, inter alia, to the application of art. 2 § 2 of the Fiscal Criminal Code (F.C.C) in court proceedings in the scope of the assessment of provisions on the statute
of limitations for tax offences. The Supreme Court took the position that the intertemporal rules set out in art. 2 § 2 of the F.C.C., may be applied in the case of the limits of the statutory threat, which limits are then a condition for
determining the length of the limitation period.
Therefore, in the context of considerations about the scope of validity of the institutions included in the Fiscal Criminal Code in time, it becomes necessary to analyze the temporal rule contained in art. 2 § 2 of the F.C.C. in the context of the amendment to the act. Therefore, in the context of considerations about the scope of validity of the institutions included in the Fiscal Criminal Code in time, it becomes necessary to analyze the temporal rule contained in art. 2 § 2 of the F.C.C. in the context of the amendment to the act.

Keywords:

prawo karne skarbowe, reguły intertemporalne, nierzetelne wystawienie faktury lub rachunku, kara, przestępstwo skarbowe, przedawnienie karalności