Object

PLMET:

click here to follow the link

Title:

Reimbursement of financial benefit derived from a tax offense of another person in the Fiscal Penal Code  
Zwrot korzyści majątkowej uzyskanej z przestępstwa skarbowego innej osoby w k.k.s.

Creator:

Czwojda, Anna

Subject and Keywords:

financial benefit   reimbursement of financial gain  
korzyści finansowe   zwrot korzyści finansowych

Abstract:

The article presents the problem of reimbursement of financial benefit derived from a tax offense of another person in the Fiscal Penal Code. It examines the conditions for the application of financial benefits return in the Fiscal Penal Code but alsocomparison with the regulation included in the Penal Code. The article takes into account positive developments as well as contains criticism relating to certain solutions. As aresult, presented considerations point to the need to fill the normative gaps in such away that the forfeiture of financial benefits could be arational instrument of a fiscal penal policy.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Contributor:

Kalisz, Tomasz. Red.

Date issued:

2015

Date copyrighted:

2015

Detailed Type:

czasopisma (wydawnictwa ciągłe)   artykuł

Identifier:

oai:repozytorium.uni.wroc.pl:118508   ISSN 2084-5065   ISSN 0239-6661

Language:

pol   eng

Relation:

Nowa Kodyfikacja Prawa Karnego, ISSN 2084-5065, t. 35, 2015, s. 73-84

WUL Catalog:

click here to follow the link

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.

Autor opisu:

WR U/PAdbg