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Title:

Odpowiedzialność posiłkowa w prawie karnym skarbowym — uwagi co do zasadności jej stosowania

Alternative title:

Auxiliary liability in fiscal penal law — remarks concerning the legitimacy of its application

Creator:

Sawicki, Janusz

ORCID:

0000-0002-2952-9544

Subject and Keywords:

auxiliary liability ; fiscal penal law ; Poland

Description:

Tyt. tomu: Księga Jubileuszowa na siedemdziesięciolecie Wydziału Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego. Cz. 2

Abstract:

The article is devoted to the institution of. It is an independent institution in fiscal penal law. Auxiliary liability raises a lot of doubts. They concern imposing a fine for the fiscal offence on a person other than the person who committed it. The additional person is not guilty of an offence, but still pays a fine according to the Fiscal Penal Code. Because in the doctrine a civil law character is assigned to auxiliary responsibility, the author suggests abolishing this institution in fiscal penal law. The article presents the arguments in favour of it. Above all, the author demonstrates the contradiction with the principle of guilt applicable in criminal law.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Contributor:

Jabłoński, Mariusz. Red.

Date issued:

2015

Date copyrighted:

2015

Identifier:

ISSN 0137-1134 ; ISSN 0239-6661

Source:

PAd P 101660 II

Language:

eng ; pol

Relation:

Acta Universitatis Wratislaviensis, ISSN 0239-6661, No 3661. Przegląd Prawa i Administracji 2015, 100, cz. 2, s. 525-539

Is version of:

Czasopisma Naukowe w Sieci (CNS)

wwwDescription:

WR U/PAdjm