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    Tytuł:
    Pozycja podmiotu pociągniętego do odpowiedzialności posiłkowej w prawie karnym skarbowym
    The position of the subject of contributory liability in penal revenue law
    Autorzy:
    Olszewski, Radosław
    Powiązania:
    https://bibliotekanauki.pl/articles/596882.pdf
    Data publikacji:
    2010
    Wydawca:
    Łódzkie Towarzystwo Naukowe
    Tematy:
    Odpowiedzialność posiłkowa
    Prawo karne skarbowe
    Contributory liability
    Penal revenue law
    Opis:
    The subject who is held contributory liable constitutes a specific, passive party in penal revenue law proceedings. It can be a natural person, legal person or an organizational unit which does not have a legal personality. Contributory liability of the subject takes place when the offender of a revenue offence acts on his behalf, so to say, is a person acting as a proxy, administrator, employee, or a person acting in any other character and who has benefited or might have financially benefited in any way from this act. It is financial liability, hence it is not provided for the subject of contributory liability to adjudicate alternative imprisonment sentence or community service. Contributory liability is not a punishment. The essence of contributory liability lies in the fact that legal proceedings organs may turn to the subject’s property in case of ineffective execution of the fine imposed on the offender or ineffective exaction of monetary equivalent of the forfeiture of things. Contributory liability takes the form of a legal decision. The decision is adjudged during preparatory proceedings and then attached to the indictment. In case of the subject of contributory liability the rules and regulations about a suspect and defendant are applicable respectively. If the subject does not communicate well in Polish language, he is entitled to receive all legal documents in a language he understands, and he has the right to a translator, free of charge. The subject held contributory liable is, however, charged with procedural duties. This refers, for example, to the duty of obligatory appearance to a summons issued by the proceedings organ, which is empowered to detain and enforce a summons in case of noncompliance with the injunction. The subject should notify the proceedings organ about each change of address or temporal stay longer than seven days. The subject held contributory liable can appoint a legal agent (attorney), it can be a barrister or a legal adviser. All legal provisions in respect of a counsel for the defense apply to the legal agent, which means, first of all, that he can undertake legal duties only for the benefit of his mandate. The subject held contributory liable has the right to make an appeal. The appeal serves as an appellate measure for the benefit of the defendant It is also admissible to lodge a cassation, or institute penal revenue proceedings de novo.
    Źródło:
    Studia Prawno-Ekonomiczne; 2010, LXXXII (82); 175-192
    0081-6841
    Pojawia się w:
    Studia Prawno-Ekonomiczne
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Rozstrzygnięcia sądowe w przedmiocie wniosku oskarżyciela publicznego o zobowiązanie podmiotu z art. 52 k.k. i art. 24 § 5 k.k.s. do zwrotu korzyści majątkowej uzyskanej z przestępstwa (przestępstwa skarbowego) innej osoby.
    The judicial decisions in the object of the public prosecutor’s conclusion about obligation of the subject from article 52 of the Polish Penal Code and article 24, paragraph 4 of the Polish Treasury Penal Code to return of the property advantage achieved with crime (the treasury crime) of different person
    Autorzy:
    Siewierska, Dorota
    Powiązania:
    https://bibliotekanauki.pl/articles/596530.pdf
    Data publikacji:
    2009
    Wydawca:
    Łódzkie Towarzystwo Naukowe
    Tematy:
    Prawo karne
    Prawo karne skarbowe
    Criminal Law
    Penal revenue Law
    Opis:
    To begin with, I raise the question, that on the sixth of June 1997, the legislator firstly in article 52 introduced to the Polish Penal Code the institution of obligation to repay the property advantage by a physical person, a juristic one or an organizational unit without a legal status, for the benefit of the State Treasury. The aforementioned advantage was achieved by the person in the crime, committed by the delinquent, who acted in behalf of this person name or interest. The similar regulation is contained in the Polish Treasury Penal Code from 1999, where article 24, paragraph 5 provides that independently from putting on auxiliary responsibility, the court will oblige the subject, which achieved property advantage, to return it in the full or in part for the benefit of the State Treasury or the territorial self-government unit; it does not relate to the property advantage subjected to return in full or in part for the benefit of the different subject. In order to usage of the aforementioned jurisprudential constructions from article 52 of the Polish Penal Code and article 24, paragraph 4 of the Polish Treasury Penal Code in action penal proceeding (penal treasury proceeding), the public prosecutor should attach an application in accordance with article 333, paragraph 4 of the Penal Proceeding Code (article 155 paragraph 5 of the Treasury Penal Code) to indictment. In object of this application the court gives decision of the defined content, conditioned by the proceeding’s situation. The article under the title “The judicial decisions in the object of the public prosecutor’s conclusion about obligation of the subject from article 52 of the Polish Penal Code and article 24, paragraph 4 of the Polish Treasury Penal Code to return of the property advantage achieved with crime (the treasury crime) of different person” presents the matter in detail. This article describes in the first order possible judgments of the court of first instance in the matter. Next, this article refers to the decision of the court of second instance in this range. It is unquestionable, that the judgments of first instance court in the matter of the public prosecutor’s conclusion from article 333, paragraph 4 of the Penal Proceeding Code (article 155 paragraph 5 of the Treasury Penal Code) can be subjected to the review by means of appeal and in this case it is liable (amenable) to be inspected by the higher instance in the court of the second instance. The results of this inspection can be different with regard to that who takes revocation centre (lodges an appeal) and what pleadings and appellate conclusions he notified. Their discussion occurred in this article from here. In judicial practice we cannot exclude that, despite validation, the judgment of court including decision about obligation of the subject from article 52 of the Polish Penal Code and the article 24 paragraph 4 of the Polish Treasury Penal Code to return of the property advantage in full or in part for the benefit of the State Treasury (or territorial self-government in Polish Penal Code), will be inconsistent with law. This inconsistency will be detected in legal proceeding initiated as the result of extraordinary remedies at law. Therefore this article discusses also the kinds of judicial judgments which were given just as the result of extraordinary remedies of law. In the article it is necessary to be related to the results on the basis of the decisions referring to the subject who is obliged to return of the property advantage achieved in the crime (the treasury crime) by the delinquent.
    Źródło:
    Studia Prawno-Ekonomiczne; 2009, LXXIX (79); 139-161
    0081-6841
    Pojawia się w:
    Studia Prawno-Ekonomiczne
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
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