Zwalczanie zorganizowanej przestępczości podatkowej z wykorzystaniem konstrukcji idealnego zbiegu czynów karalnych
Combating Organized Tax Crime with the Use of Ideal Concurrence of Unlawful Acts

Summary/Abstract: The article address an issue important to the economic safety of the state, that is, effectively combating organized tax crime in the form of fraudulent transactions using invoices as part of so-called tax carousels or carousel fraud. The author proposes employing the legal construct of ideal concurrence of unlawful acts. It allows for radically increasing criminal liability for the most serious current cases of unlawful recovery of value added tax (VAT) by Polish and foreign organized crime groups without the need to reorganize the model for punishment adopted under the Fiscal Penal Code, which is based on measures of economic pain and prioritizes fines. The introduction of new criminal offences against the credibility of invoices into the Penal Code, which are subject to strict penalties of imprisonment, represents a breakthrough in this fight. This considerably bolsters the preventive effect of penal regulations in that area, while giving the courts the ability to mete out penalties of long-term imprisonment adequate to the social harm of the acts. The carrying out of penalties imposed in accordance with the Penal Code and the Fiscal Penal Code requires the application of Article 8 of the Fiscal Penal Code.

• Details
• Contents