Object structure
PLMET:

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Title:

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

Creator:

Łukowiak, Bartosz

ORCID:

0000-0003-3993-2182

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

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

Detailed Type:

journal

Identifier:

ISSN 2450-3932

DOI:

10.34616/fiuw.2020.1.166.177

Language:

pol   eng

WUL Catalog:

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Is referenced by:

www.fiw.prawo.uni.wroc.pl

Replaces:

Folia Iuridica Wratislaviensis

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 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