O zasadności podwyższenia wysokości grzywny w drodze mandatu karnego za wykroczenia skarbowe
The legitimacy of increasing the amount of the fine by way of a penalty notice for tax offences

Summary/Abstract: The publication assesses the role of fines in cases of tax offences, pointing to its different nature and the legitimacy of its existence in fiscal criminal law in the context of changes to be introduced by the amendment to the excise duty act and certain other acts. The authors of the publication indicate significant changes introduced by the provisions of the amendment, assessing them in the context of improving and increasing the role of this form of special procedure. Additionally, the analysis covered the proposed amendments to the parliamentary draft amendment to the Code of Conduct in Petty Offenses, in which the changes to the fine procedure were also analyzed in terms of the application of existing solutions and the negative impact on the role of the fine procedure which would be caused by the adoption of the MP’s draft amendment to this law.

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