TY - GEN A1 - Włodkowski, Olaf A2 - Jabłoński, Mariusz PB - Wydawnictwo Uniwersytetu Wrocławskiego N2 - The aim of the article is to present the importance of the Glossary to the Polish Fiscal Penal Code Art. 53. The Author presents the important features of the Glossary, its meaning and specificity. The analysis leads the author to the conclusion that the editing of the glossary of the Article 53 of the Fiscal Penal Code has been influenced firstly by the relation between criminal fiscal law and fiscal law, and secondly by the autonomous character of the criminal fiscal law regulation in relation to general criminal law. In conclusion, the Author states that the Glossary to the Fiscal Penal Code plays an important role in the interpretation of criminal regulations of the special part of the Fiscal Penal Code. It is worth recognising that the legal regulation of the Glossary to the Fiscal Penal Code is a coherent, complete, orderly and necessary solution in criminal fiscal law. L1 - http://repozytorium.uni.wroc.pl/Content/117531/PDF/05_Wlodkowski_O_Znaczenie_slowniczka_tekstu_aktu_prawnego_na_przykladzie_Kodeksu_karnego_skarbowego.pdf CY - Wrocław L2 - http://repozytorium.uni.wroc.pl/Content/117531 PY - 2012 KW - Polish Fiscal Penal Code KW - glossary to the legal act T1 - Znaczenie słowniczka tekstu aktu prawnego na przykładzie Kodeksu karnego skarbowego UR - http://repozytorium.uni.wroc.pl/dlibra/publication/edition/117531 ER -