TY - GEN A1 - Stawiński, Michał A2 - Miemiec, Wiesława PB - Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii N2 - The subject of the article in an analysis of the provisions of the Act dated 17 December 2004 on liability for the infringement of the public finances discipline (consolidated text. Journals of Law from 2017, item. 1311 as amended) regulating the effects of the coinciding of responsibility for the infringement of the public finances discipline with other types of repressive liability – criminal and penal-fiscal liability. The first part of the article discusses the premises that determine the existence of the coinciding of liability (identity of deeds). In particular, it discusses the issues related to comparison of features of the deeds, separately analysing subjective features, objective features, subjective party features and objective party feature. The second part of the article discusses the procedural consequences of the coinciding of provisions. The article points out that the current content of the provisions does not exclude the possibility of punishing for the same act twice in different regimens of repressive liability L1 - http://repozytorium.uni.wroc.pl/Content/95969/PDF/005_Stawinski_M_Zbieg_odpowiedzialnosci_za_naruszenie_dyscypliny_finansow_publicznych_z_odpowiedzialnoscia_karna_i_karna_skarbowa.pdf L2 - http://repozytorium.uni.wroc.pl/Content/95969 PY - 2018 KW - public finances KW - public finance discipline KW - liability KW - coinciding of liability KW - criminal liability KW - penal-fiscal liability T1 - Zbieg odpowiedzialności za naruszenie dyscypliny finansów publicznych z odpowiedzialnością karną i karną skarbową UR - http://repozytorium.uni.wroc.pl/dlibra/publication/edition/95969 ER -