Auxiliary liability in penal fiscal law (Art. 24 of the Penal Fiscal Code)
Adam Wróbel
Uniwersytet Humanistyczno-Przyrodniczy im. Jana Długosza w Częstochowie , Polandhttps://orcid.org/0000-0002-9315-0213
Abstract
The article presents a form of auxiliary liability and analyses it from the perspective of views expressed in the doctrine and judicature. The narration runs through the issues of the subject of liability, the imposition of a fine, conditions allowing the auxiliary liability, obligatory application of the institution, payment of a fine or the monetary equivalent of forfeiture of items, replacement of the fine, criminal liability and auxiliary liability question, the obligation to return property benefits. The institution of auxiliary liability is defined in Art. 24 of the Penal Fiscal Code. Is characteristic of fiscal penal law and is of a financial nature. It can be imposed on a natural person, legal person or legal entity with limited legal capacity. In order to hold an entity auxiliary liable, it is necessary that the perpetrator of a fiscal crime (only) is the deputy of the head of the entity conducting its affairs as a proxy, manager, employee or acting in any other capacity, and that the replacing entity has or could derive a property benefit from the committed fiscal crime. If these conditions occur, the auxiliary liability is imposed obligatorily
Keywords:
auxiliary liability, auxiliary responsibility, penal fiscal lawReferences
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