Karnoskarbowa ochrona przedsiębiorczości przez instytucję warunkowego umorzenia postępowania karnego
Penal fiscal protection of entrepreneurship by the institution of conditional discontinuance of criminal proceedings

Summary/Abstract: One of the dimensions of entrepreneurship protection is the legal protection of running a business. An important dimension of this protection is fiscal penal law, where the conditional discontinuation of criminal proceedings deserves special attention. The aim of the article was to analyse the conditional discontinuance of criminal proceedings in fiscal criminal law from the point of view of penal fiscal protection of entrepreneurship. This presentation was presented using factors affecting the effectiveness of the eponymous institution, i.e., the essence and legal nature of the conditional discontinuance of criminal proceedings, the conditions for its application, the shape of the sentence conditionally discontinuing the criminal proceedings and the method of ending the probation period. The analysis also covered the case law of the Supreme Court and common courts. The indicated factors are understood as any activity of the authorities of the proceedings regarding the application of the examined institution, which affects the effectiveness of the institution of conditional discontinuance of criminal proceedings. Conditional discontinuation of criminal proceedings may apply in the event of any type of tax offence. The certainty of turnover and the inevitability of a response to a committed fiscal offence constitute the basis for the penal-fiscal protection of entrepreneurship through the institution of conditional discontinuation of criminal proceedings. The multi-faceted analysis of the factors influencing the effectiveness of the examined institution, supported by the views and experience of the doctrine of fiscal penal law and jurisprudence, will enable the continuation of a broad discussion aimed at increasing the effectiveness of the title institution and more frequent use of conditional discontinuation of criminal proceedings in fiscal penal law.

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