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Alternative title:

Waiving the penalty with article 16a and 16b — are these special types of active grief or unnecessary casuistry?

ORCID:

0000-0002-2952-9544

Subject and Keywords:

waiving penalty   fiscal penal law   active grief

Abstract:

The article is a theoretical study of waiving the penalty of a fiscal penal law violator or a fiscal offender. The issues addressed in the article present major problems that draw the attention of both theorists and practitioners in the field. The aim of the article is to evaluate the contemporary model of waiving the penalty that is formulated by the fiscal penal code within Articles 16, 16a and 16b. The author analyzes in detail the institutions described in the Fiscal Penal Code, Chapter 2: The basic type of active grief and its special types. The article ends with closing remarks, including general conclusions and assumptions that relate to the model of waiving the penalty of a fiscal penal law violator using the institution of active grief, which in turn can contribute to providing a proper solution to the issue.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Date issued:

2019

Date copyrighted:

2019

Resource Type:

text

Identifier:

ISSN 0137-1134   ISSN 0239-6661

DOI:

10.19195/0137-1134.116.6

Source:

PAd P 101660 II

Language:

pol   eng

Relation:

Acta Universitatis Wratislaviensis, ISSN 0239-6661, No 3943. Przegląd Prawa i Administracji, ISSN 0137-1134, 2019, 116, s. 87-101

Is version of:

Czasopisma Naukowe w Sieci (CNS)

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

License:

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

Rights holder:

Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.

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