@misc{Sawicki_Janusz_The_2013,
 author={Sawicki, Janusz},
 copyright={Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.},
 address={Wrocław},
 howpublished={online},
 year={2013},
 publisher={Wydawnictwo Uniwersytetu Wrocławskiego},
 language={pol},
 abstract={The essence of a waiver of penalty for tax offences is a theoretical study on the issue of a waiver of penalty or penal measure against a tax offender. The article reviews the most important issues related to that procedure. The aim of the article is to show the essence of a waiver of penalty under the applicable waiver procedure provided for in the Criminal Tax Code. The author examines the rationale behind a waiver of penalty or penal measure for tax offences set out in the Criminal Tax Code and variants of such a waiver total and non-total. In addition, he presents a summary of his findings concerning the practical application of the procedures in Wrocław district courts.},
 title={The essence of a waiver of penalty for tax offences},
 keywords={essence of a waiver of penalty, tax offence, waiver of penalty, rationale behind and variants of a waiver, waiver in practice},
}