ODPOWIEDZIALNOŚĆ Z TYTUŁU WYKROCZEŃ I PRZESTĘPSTW CELNYCH
ODPOWIEDZIALNOŚĆ Z TYTUŁU WYKROCZEŃ I PRZESTĘPSTW CELNYCH

Summary/Abstract: The term signs of offenses, including offenses of legal restrictions and customs duties on foreign trade, must be subject to criminal tax regulations. The domain of the separate disciplines of criminal law in the broad sense is also to define the principles of responsibility for the crime and customs offenses and to establish the conditions and rules of conduct in these matters, and it is carried out both at the investigation stage, as criminal proceedings. Criminal law also includes a tax provision in respect of specific (resulting from the subject autonomy in this area of criminal law) conditions related to the implementation of sanctions and punitive measures imposed as a hedge against the perpetrators of customs offenses . In other words, the criminal law lay down criminal tax form for administrative superstructure of the prohibitions and orders of customs.

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