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Alternative title:

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

Subject and Keywords:

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

Date issued:



ISSN 2544-8382




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

Is part of:

Kwartalnik Prawno-Finansowy

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