Comments to the decision of the Supreme Court of January 15, 2021 (III KK 321/19, LEX no. 3156190)
DOI:
https://doi.org/10.18778/1509-877X.2021.01.04Keywords:
taxes, fiscal penal code, failure to pay the tax collected on time by the payer, material nature of the fiscal crimeAbstract
Commentary on the ruling of the Supreme Court concerning a criminal-fiscal act (k.k.s.), so-called failure to pay the tax collected on time by the payer (art. 77 § 1 k.k.s.); the author approves the opinion of the Supreme Court confirming that the above-mentioned fiscal crime has the so-called material nature. Additionally, the author focuses on the problem of unjustified criminal prosecution in tax matters.
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References
Grzegorczyk T., Kodeks karny skarbowy. Komentarz, wyd. 4, Kraków 2009.
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Kardas P., Łabuda G., Razowski T., Kodeks karny skarbowy. Komentarz, wyd. 3, Warszawa 2017.
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Published
2021-03-30
How to Cite
Izydorczyk, J. (2021). Comments to the decision of the Supreme Court of January 15, 2021 (III KK 321/19, LEX no. 3156190). Tax Law Quarterly, (1), 59–63. https://doi.org/10.18778/1509-877X.2021.01.04
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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
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