Zmiana brzmienia art. 16a Kodeksu karnego skarbowego jako odpowiedź na głos doktryny
Amendment of the wording of Article 16a of the Fiscal Penal Code as a response to the voice of the doctrine

Summary/Abstract: The publication contains in its content an analysis of the hitherto functioning of a specific variant of active contrition in penal fiscal law, i.e., submitting a legally effective correction of the tax return. The authors aimed to indicate the changes related to the amendment of Article 16a of the Penal Code, in which the legislator has defined a new framework allowing to benefit from impunity related to a criminal offence consisting of untruthfulness in a tax return or ledger. When analyzing the new solutions contained in the amended wording, the authors pointed out that one of the conclusions that can be drawn after changing the wording of the provision is to consider the doctrine’s voice concerning specifying the conditions that must be met for a perpetrator of a fiscal offence to benefit from active contrition.

• Details
• Contents