Regulacja odpowiedzialności prawnej za utrudnianie lub udaremnianie kontroli prowadzonej przez instytucje państwowe
Regulation of legal liability for obstructing or thwarting the control carried out by state institutions

Summary/Abstract: For the act of obstructing or thwarting the control carried out by authorised state institutions, the perpetrator may be held liable in various ways. The aim of the article is to show the scope of the legal regulations that classify this type of behaviour as criminal offences, fiscal offences, petty offences, minor fiscal offences or administrative torts. The article analyses the current legislation in this regard. It leads to the conclusion that, over the last few years, the number of legal acts providing for liability for obstructing or thwarting controls has been increasing steadily. It is worth considering the legitimacy of establishing one prohibited act, the disposition of which would describe the elements of a prohibited act consisting of thwarting or obstructing the control activities conducted by specific public institutions and to classify it as a crime or petty offence.

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