Review of jurisprudence in criminal and fiscal cases regarding tax obligations and other obligations in relation to the so-called financial interest of the state (in 2021)

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DOI:

https://doi.org/10.18778/1509-877X.2022.03.09

Keywords:

taxes, fiscal penal code, KKS, criminal and fiscal cases, financial interest of the state, courts

Abstract

The article shows a jurisprudence in criminal and fiscal cases regarding tax obligations and other obligations in relation to the so-called financial interest of the state in 2021. The review is based on the provisions of the fiscal penal code (KKS of 1999).

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References

Grzegorczyk T., Kodeks karny skarbowy. Komentarz, Kraków 2009.
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Izydorczyk J., Glosa do postanowienia Sądu Najwyższego z dnia 15 stycznia 2021 roku, sygn. III KK 321/19, „Kwartalnik Prawa Podatkowego” 2021, nr 1, https://doi.org/10.18778/1509-877X.2021.01.04
Google Scholar DOI: https://doi.org/10.18778/1509-877X.2021.01.04

Kardas P., Łabuda G., Razowski T., Kodeks karny skarbowy. Komentarz, Warszawa 2017.
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Published

2022-08-16

How to Cite

Izydorczyk, J. (2022). Review of jurisprudence in criminal and fiscal cases regarding tax obligations and other obligations in relation to the so-called financial interest of the state (in 2021). Tax Law Quarterly, (3), 205–227. https://doi.org/10.18778/1509-877X.2022.03.09

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