Zwalczanie zorganizowanej przestępczości podatkowej z wykorzystaniem konstrukcji idealnego zbiegu czynów karalnych
Journal Title: Radca Prawny. Zeszyty naukowe - Year 2018, Vol 15, Issue 2
Abstract
The article address an issue important to the economic safety of the state, that is, effectively combating organized tax crime in the form of fraudulent transactions using invoices as part of so-called tax carousels or carousel fraud. The author proposes employing the legal construct of ideal concurrence of unlawful acts. It allows for radically increasing criminal liability for the most serious current cases of unlawful recovery of value added tax (VAT) by Polish and foreign organized crime groups without the need to reorganize the model for punishment adopted under the Fiscal Penal Code, which is based on measures of economic pain and prioritizes fines. The introduction of new criminal offences against the credibility of invoices into the Penal Code, which are subject to strict penalties of imprisonment, represents a breakthrough in this fight. This considerably bolsters the preventive effect of penal regulations in that area, while giving the courts the ability to mete out penalties of long-term imprisonment adequate to the social harm of the acts. The carrying out of penalties imposed in accordance with the Penal Code and the Fiscal Penal Code requires the application of Article 8 of the Fiscal Penal Code.
Authors and Affiliations
Janusz Sawicki
Keywords
Related Articles
- EP ID EP600950
- DOI -
- Views 90
- Downloads 0
Organizacja i funkcjonowanie wymiaru sprawiedliwości w starożytnym Rzymie
The legal standards for the Roman process have evolved considerably over the years. There are three types of the Roman legal processes: legislative (legislactio procedure), formulary procedure and cognitive (cognition ex...
Postępowanie uproszczone w Kodeksie postępowania administracyjnego po nowelizacji
The article reflects on the issue of summary proceedings introduced into the Administrative Procedure Code by an amendment of April 7, 2017, which entered into force on June 1, 2017. The author presents selected provisio...
Glosa do wyroku Sądu Najwyższego z 30 września 2016 r. (I CSK 595/15)
This article contains comments to the decision issued by the Polish Supreme Court on September 30, 2016, in which the Court presented its position on the scope of protection provided for a endorsee of a blank promissor...
Świadczenie usług drogą elektroniczną i ochrona konsumenta w Sieci
The article addresses issues connected with entrepreneurs operating on the Internet. Firstly, it takes on compliance with the obligations arising from the Provision of Services by Electronic Means Act of 18 July 2002. Se...
Glosa do wyroku Sądu Najwyższego z 20 grudnia 2017 r., I CSK 160/17
This article presents commentary on the judgement of the Polish Supreme Court of December 20, 2017, in which the possibility of instituting proceedings for the establishment of non-existence of a resolution of a general...