Zasada sprawiedliwości proceduralnej w postępowaniu dyscyplinarnym funkcjonariuszy Służby Celno-Skarbowej
The Principle of Procedural Justice in Disciplinary Procedures against Customs and Fiscal Officers
Author(s): Piotr RuczkowskiSubject(s): Public Administration, Public Law, Fiscal Politics / Budgeting
Published by: Wydawnictwo Naukowe Uniwersytetu Marii Curie-Sklodowskiej
Keywords: principle of procedural justice; National Tax Administration; customs and fiscal officers; disciplinary procedures;
Summary/Abstract: This article is devoted to the analysis of the procedural justice principle in disciplinary procedures against customs and fiscal officers. Procedural justice includes many procedural guarantees granted to officers so as to protect their freedoms and rights in the disciplinary procedures, in particular their right to defend themselves, their right to efficient and fast procedures, the right to appeal against disciplinary decisions issued in the first instance and their appeal to courts for judicial revision, the prohibition of reformatio in peius, the presumption of innocence and the principle of in dubio pro reo.
Journal: Annales Universitatis Mariae Curie-Skłodowska, sectio G – Ius
- Issue Year: 64/2017
- Issue No: 2
- Page Range: 99-110
- Page Count: 12
- Language: Polish