Open AccessPARADOKS BEZKARNOŚCI PRZESTĘPSTWA SKARBOWEGO
Author(s) -
Feliks Prusak
Publication year - 2016
Publication title -
zeszyty prawnicze
Language(s) - English
Resource type - Journals
eISSN - 2353-8139
pISSN - 1643-8183
DOI - 10.21697/zp.2010.10.2.01
Subject(s) - impunity , declaration , code (set theory) , political science , penal code , law , criminal law , law and economics , economics , computer science , programming language , human rights , set (abstract data type)
Paradox Concerning Fiscal Crime ImpunitySummary The Penal Fiscal Code allows in some cases criminal impunity when the offender offers a justified correction of his tax declaration and compensates the public law due charge. The analysis concerns the art. 16a of the Penal Fiscal Code considered a lex specialis compared to the art. 16 of the same code regulating the conditions of applying active repentance.