@misc{Politowicz_Jerzy_Stosowanie_2020,
 author={Politowicz, Jerzy},
 copyright={Copyright by Uniwersytet Wrocławski, Wrocław 2022},
 howpublished={online},
 year={2020},
 publisher={Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii},
 language={pol},
 abstract={Tax secret is a kind of professional secret. The obligation to comply with it applies to employees and officers of organizational units of the National Revenue Administration, including investigation units operating within the structures of customs and tax offices. The tasks of such cells include, among others conducting proceedings in cases of fiscal offenses and fiscal offenses, bringing indictments to courts and supporting them, as well as cooperation with law enforcement agencies and other units of the National Tax Administration. The implementation of such tasks requires the collection, processing and sharing of information constituting a fiscal secret. Therefore, a question arises about the scope and method of protection and sharing of such information by investigation units of customs and tax offices. This article is devoted to such issues.},
 title={Stosowanie przepisów o tajemnicy skarbowej w komórkach dochodzeniowo-śledczych urzędów celno-skarbowych},
 doi={10.34616/145074},
 keywords={fiscal secrecy, customs and tax offices, investigation units},
}