Początki prawa karnego skarbowego – model pruski i jego przemiany w Księstwie Warszawskim i Królestwie Polskim do lat sześćdziesiątych XIX w.

In modern times the subject of penal fiscal law, similarly as that of penal military law, holds a special status within the broadly understood branch of penal law. The beginnings of penal fiscal law are associated with the history of penal administrative law. The institution of the police in Europe took over the majority of the tasks concerning security and public order. The same system was also introduced in Prussia in the 18th century. The Prussian police dealt with the so called “police offences”, to which there also belonged fiscal offences, often referred to as “contraventions”. They were defined in the Prussian Landrecht (general code of law), as well as in specific provisions. Altogether, they made up a system of penal and administrative offences. Besides the French (judicial) and Austrian (judicial-administrative) model, there also arose a Prussian penal-administrative system which had an intermediary character; in the latter system, the above types of offences were handed over to the competence of administration with the option of vindicating one’s rights in a suitable court of law. In the 18th c. Prussia, the penal-fiscal offences belonged to the competence of Kammerjustiz which applied a court procedure. The Warsaw Duchy had standardized the penal fiscal law by adopting the Prussian model – penal and fiscal offences were left to the competence of administrative institutions, with the option of making an appeal in court. At the same time, substantive law, based on Prussian legislation, was applied. On the territory of the Kingdom of Poland, administration had been reorganized, leaving the penal fiscal cases in the hands of the administration. However, in everyday practice the right to vindicate one’s rights in a court of law had been retained. The system had been altered in 1824 in consequence of which court proceedings in courts of second instance had been done away with and some cases had been referred to the so called administrative penal courts. This model operated until 1867, though it was modified a number of times, for instance in connection with the abolition of customs borders with Russia in 1850. Substantive law was based on the legislative system of the Warsaw Duchy of 1809; the latter had been supplemented by special provisions. The defeat of the January uprising had led to the introduction of Russian regulations on the territory of the Kingdom of Poland