Object structure

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Commentary to the Supreme Court’s judgement of 18 October 2016, II KK 205/16



Subject and Keywords:

probation measures   prior criminal record of the perpetrator   unpunished person   fiscal penal law   intentional crime   conditional redemption of proceedings   fiscal penal measures


The subject of this gloss to the judgment of the Supreme Court is wrong, according to the author, i.e. the stance of the Supreme Court that a final conviction for a common offense, i.e. article 278 § 2 k.k. (criminal code) is an obstacle to the application of an institution of conditional fiscal penal redemption in relation to the perpetrator of a fiscal offense if he or her failed to fulfil the premise of not having previous criminal record, resulting from the provisions of article 41 § 1 k.k.s. (fiscal criminal code) in connection with article 66 § 1 k.k. when applying article 20 § 2 k.k.s. The gloss contains an analysis of the doctrinal view and case-law on the subject of conditional discontinuance of fiscal penal proceedings resulting from the above-mentioned provisions. The author draws attention to the separate nature of common and tax crimes, the manner of proper application of the content of the legal norm of article 66 § 1 k.k. (criminal code) in penal fiscal proceedings, and also indicates arguments justifying the disapproval indicated in the gloss for the stance adopted in the Supreme Court judgment regarding the premise of the criminal's previous unpunishability.

Place of publishing:



E-Wydawnictwo. Prawnicza i Ekonomiczna Biblioteka Cyfrowa. Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego

Date issued:


Detailed Type:



ISSN 2450-3932




pol   eng

WUL Catalog:

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Is referenced by:



Folia Iuridica Wratislaviensis

Access rights:

The use of this material is allowed only with accordance of applicable rules of fair use or other exceptions provided by law, and any broader use requires the permission of the authorized entity


Making materials available on the basis of the agreement with the owner of the property copyrights

Rights holder:

Copyright by Aleksandra Patrycja Wilk

Location of original object:

Library of the Faculty of Law, Administration and Economics

Autor opisu:

WR U/PAdjm   TK