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Commentary to the judgment of the Court of Appeal in Lublin of June 17, 2009, II AKz 334/09

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Title: Commentary to the judgment of the Court of Appeal in Lublin of June 17, 2009, II AKz 334/09

PLMET:

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Creator:

Łukowiak, Bartosz

ORCID:

0000-0003-3993-2182

Abstract:

In the commented judgment, the Court of Appeal in Lublin took the view that the decisions of tax authorities should be treated as resolutions “establishing legal relationship” within the meaning of Article 8, § 2 of the Code of Criminal Procedure. According to the court, the decision of the tax administration is decisive for determining the existence and amount of tax liability, and also gives the taxpayer certain financial consequences, as well as the fact that they are passed under separate rules that provide for the possibility of their instance control (including extraordinary measures of appeal). In this study, the Author presents arguments for the recognition of this position as erroneous and analyzes the complex issue of the evidential value of the tax decision in the proceedings in fiscal offenses and fiscal misdemeanour cases. The work also includes general comments on the possibility of binding criminal court with administrative decision or administrative court judgment, indicating examples and conditions of such binding, as well as the reasons for misinterpreting Article 8, § 2 of the Code of Criminal Procedure and positions expressed in this matter by representatives of the criminal proceedings doctrine.

Place of publishing:

Wrocław

Publisher:

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

Contributor:

Górnicki, Leonard. Red.

Date issued:

2020

Resource Type:

journal

Identifier:

oai:repozytorium.uni.wroc.pl:118581 ; ISSN 2450-3932

DOI:

10.34616/fiuw.2020.1.166.177

Language:

eng ; pol

WUL Catalog:

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Is referenced by:

www.fiw.prawo.uni.wroc.pl

Replaces:

Folia Iuridica Wratislaviensis

Rights holder:

© Copyright by Wydział Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego

Location of original object:

Library of the Faculty of Law, Administration and Economics

Autor opisu:

WR U/PAdjm ; TK

Subject and keywords:

independence of jurisdiction proceedings in fiscal offenses and fiscal misdemeanour cases administrative decision tax liability tax obligation criminal proceedings fiscal penal law, tax law

Object collections:

Last modified:

Dec 3, 2020

In our library since:

Dec 3, 2020

Number of object content hits:

107

Number of object content views in PDF format

105

All available object's versions:

https://repozytorium.uni.wroc.pl/publication/127348

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Edition name Date
Glosa do postanowienia Sądu Apelacyjnego w Lublinie z 17 czerwca 2009 r., II AKz 334/09 Dec 3, 2020

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Wroclaw University Library
st. Fryderyka Joliot-Curie 12
50-383 Wroclaw, Poland

Phone

(+48) 71 346 31 10
(+48) 71 346 31 66

E-Mail

sin.bu@uwr.edu.pl

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