Czasopisma Naukowe w Sieci (CNS)

Zwrot korzyści majątkowej uzyskanej z  przestępstwa skarbowego innej osoby w  k.k.s.

  1. Anna Czwojda

Abstract

Reimbursement of financial benefit derived from a tax offense of another person in the Fiscal Penal Code

The article presents the problem of reimbursement of financial benefit derived from a tax offense of another person in the Fiscal Penal Code. It examines the conditions for the application of financial benefits return in the Fiscal Penal Code but alsocomparison with the regulation included in the Penal Code. The article takes into account positive developments as well as contains criticism relating to certain solutions. As aresult, presented considerations point to the need to fill the normative gaps in such away that the forfeiture of financial benefits could be arational instrument of a fiscal penal policy.

Pobierz artykuł

Ten artykuł

Nowa Kodyfikacja Prawa Karnego

35, 2015

Strony od 73 do 84

Inne artykuły autorów

Google Scholar

zamknij

Twoj koszyk (produkty: 0)

Brak produktów w koszyku

Twój koszyk Do kasy