Penal fiscal protection of entrepreneurship by the institution of conditional discontinuance of criminal proceedings
Karol
Uniwersytet Pedagogiczny im. KEN w KrakowieAbstract
One of the dimensions of entrepreneurship protection is the legal protection of running a business. An important dimension of this protection is fiscal penal law, where the conditional discontinuation of criminal proceedings de-
serves special attention. The aim of the article was to analyse the conditional discontinuance of criminal proceedings in fiscal criminal law from the point
of view of penal fiscal protection of entrepreneurship. This presentation was presented using factors affecting the effectiveness of the eponymous institution, i.e., the essence and legal nature of the conditional discontinuance of criminal proceedings, the conditions for its application, the shape of the sentence conditionally discontinuing the criminal proceedings and the method of ending
the probation period. The analysis also covered the case law of the Supreme Court and common courts. The indicated factors are understood as any activity of the authorities of the proceedings regarding the application of the exami-
ned institution, which affects the effectiveness of the institution of conditional discontinuance of criminal proceedings. Conditional discontinuation of criminal
proceedings may apply in the event of any type of tax offence. The certainty of turnover and the inevitability of a response to a committed fiscal offence constitute the basis for the penal-fiscal protection of entrepreneurship through the institution of conditional discontinuation of criminal proceedings. The multifaceted analysis of the factors influencing the effectiveness of the examined
institution, supported by the views and experience of the doctrine of fiscal penal law and jurisprudence, will enable the continuation of a broad discussion aimed at increasing the effectiveness of the title institution and more frequent
use of conditional discontinuation of criminal proceedings in fiscal penal law.
Keywords:
prawo karne skarbowe, warunkowe umorzenie postępowania karnego, ochrona przedsiębiorczości, efektywność, orzecznictwo Sądu Najwyższego, orzecznictwo sadów powszechnychReferences
Konarska-Wrzosek V., Komentarz do art. 41 kodeksu karnego skarbowego, [w:] Kodeks karny skarbowy. Komentarz, I. Zgoliński (red.), Wolters Kluwer, Warszawa 2021, s. 267-274. Google Scholar
Kośla J., Rogalski M., Tużnik M.R., Środki karne w kodeksie karnym skarbowym, Difin, Warszawa 2020. Google Scholar
Kowalski S., Włodkowski O., Kodeks karny skarbowy. Praktyczny komentarz z orzecznictwem, Difin. Warszawa 2016. Google Scholar
Łabuda G., Komentarz do art. 41 kodeksu karnego skarbowego, [w:] Kodeks karny skarbowy. Komentarz, P. Kardas, G. Łabuda, T. Razowski, Wolters Kluwer, Warszawa 2017, s. 497-513. Google Scholar
Sawicki J., Skowronek G., Prawo karne skarbowe. Zagadnienia materialnoprawne, procesowe i wykonawcze, Wolters Kluwer, Warszawa 2021. Google Scholar
Skowronek G., Środki karne w prawie karnym skarbowym, [w:] System Prawa Karnego. Szczególne dziedziny prawa karnego. Prawo karne wojskowe, skarbowe i pozakodeksowe, tom 11, M. Bojarski (red.), C.H. Beck, Instytut Nauk Prawnych PAN, Warszawa 2018, s. 92-93. Google Scholar
Wilk L. Zagrodnik J., Komentarz do art. 41 kodeksu karnego skarbowego, [w:] Kodeks karny skarbowy. Komentarz, L. Wilk, J. Zagrodnik, C.H. Beck, Warszawa 2021, s. 196-199. Google Scholar
Włodkowski O., Prawo karne skarbowe. Schematy. Tabele. Komentarze. Orzecznictwo. Testy. Kazusy, Wolters Kluwer, Warszawa 2016. Google Scholar
Uniwersytet Pedagogiczny im. KEN w Krakowie
