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Alternative title:

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

Subject and Keywords:

auxiliary liability   fiscal penal law   Poland


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


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:



Wydawnictwo Uniwersytetu Wrocławskiego

Date issued:


Date copyrighted:


Resource Type:



ISSN 0239-6661   ISSN 0137-1134


pol   eng


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)

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