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