Zagadnienia dowodzenia w postępowaniu podatkowym a materiał postępowania karnego

Abstrakt

The article concerns the principles of proving in tax proceedings, with particular emphasis on the rules governing the inadmissability of evidence and utilizing materials collected in a criminal trial. The author attempts to transpose the theory of inadmissability in a criminal trial to tax proceedings. He also seeks to demonstrate the impact of the inadmissability on the transposition of the material collected in criminal proceedings.