Glosa do postanowienia Sądu Najwyższego z dnia 15 stycznia 2021 roku, sygn. III KK 321/19

Jacek Izydorczyk

doi:10.18778/1509-877X.2021.01.04

Comments to the decision of the Supreme Court of January 15, 2021 (III KK 321/19, LEX no. 3156190)

Authors

Jacek Izydorczyk Doktor habilitowany nauk prawnych, profesor Uniwersytetu Łódzkiego, Katedra Postępowania Karnego i Kryminalistyki, Wydział Prawa i Administracji https://orcid.org/0000-0001-7275-8150

DOI:

https://doi.org/10.18778/1509-877X.2021.01.04

Keywords:

taxes, fiscal penal code, failure to pay the tax collected on time by the payer, material nature of the fiscal crime

Abstract

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.

Kardas P., Łabuda G., Razowski T., Kodeks karny skarbowy. Komentarz, wyd. 3, Warszawa 2017.

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Published

2021-03-30

Issue

No. 1 (2021)

Section

Articles

License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

How to Cite

Izydorczyk, Jacek. 2021. “Comments to the Decision of the Supreme Court of January 15, 2021 (III KK 321 19, LEX No. 3156190)”. Tax Law Quarterly, no. 1 (March): 59-63. https://doi.org/10.18778/1509-877X.2021.01.04.