Czasopisma Naukowe w Sieci (CNS)

Istota odstąpienia od wymierzenia kary za wykroczenia skarbowe

  1. Janusz Sawicki

Abstract

The essence of a waiver of penalty for tax offences

The essence of a waiver of penalty for tax offences is a theoretical study on the issue of a waiver of penalty or penal measure against a tax offender. The article reviews the most important issues related to that procedure. The aim of the article is to show the essence of a waiver of penalty under the applicable waiver procedure provided for in the Criminal Tax Code. The author examines the rationale behind a waiver of penalty or penal measure for tax offences set out in the Criminal Tax Code and variants of such a waiver (total and non-total). In addition, he presents a summary of his findings concerning the practical application of the procedures in Wrocław district courts.

Pobierz artykuł

Ten artykuł

Nowa Kodyfikacja Prawa Karnego

29, 2013

Strony od 267 do 287

Inne artykuły autorów

Google Scholar

zamknij

Twoj koszyk (produkty: 0)

Brak produktów w koszyku

Twój koszyk Do kasy