Procedura ubiegania się o wyrażenie zgody na dobrowolne poddanie się odpowiedzialności w myśl polskiego Kodeksu karnego skarbowego
The procedure for applying for consent to voluntary submission to liability under the Polish Penal Fiscal Code

Summary/Abstract: Voluntary submission to liability by the perpetrator is one of the most charac- teristic institutions of fiscal penal law. Obtaining consent to its application leads to a number of benefits, both for the perpetrator and for the State Treasury. This is reflected, among other things, in the fact that the perpetrator is not entered into the National Criminal Record, and the State Treasury recovers depleted receivables without the need to conduct a long trial. However, in order to obtain such consent, a number of requirements must be met, as the Fiscal Penal Code provides for both positive and negative conditions in this regard. Only after it is recognized that the perpetrator is eligible to apply for a consent to voluntary submission to liability, the financial body of the preparatory proceedings conducts negotiations with him in order to later refer the application to the court, which also assesses the fulfillment of positive conditions and non-fulfillment of negative conditions, which can be seen on the basis of the jurisprudence cited in this study. Moreover, the analysis of statistical data made it possible to illustrate the scale of application of this institution in Poland.

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