Repository of University of Wroclaw

Object structure

click here to follow the link

Coinciding of liability for the infringement of the public finances discipline with criminal and penal-fiscal liability

public finances public finance discipline liability coinciding of liability criminal liability penal-fiscal liability

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

Uniwersytet Wrocławski. Wydział Prawa, Administracji i Ekonomii

Kwartalnik Prawno-Finansowy, ISSN 2544-8382 ; nr 2/2018, s. 95-119

Kwartalnik Prawno-Finansowy

https://kpf.wpae.uni.wroc.pl/

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

Copyright by Uniwersytet Wrocławski