Monitor Prawniczy

no. 6/2016

“Appropriate” application of the amended provisions of the general part of the Penal Code with respect to the Penal Fiscal Code

Sebastian Kowalski
Autor jest asesorem w Sądzie Rejonowym w Wałbrzychu, współpracownikiem Zakładu Prawa Gospodarczego i Handlowego Instytutu Prawa Cywilnego Uniwersytetu Wrocławskiego.
Olaf Włodkowski
Adiunkt w Katedrze Prawa Karnego i Postępowania Karnego, Wydział Prawa i Administracji Uniwersytetu Zielonogórskiego.
Abstract

The amendments to the penal regulations effective as of 1 July 2015 had a great impact not only on the Penal Code, the Code of Criminal Procedure and the Executive Penal Code, but also on the Penal Fiscal Code. Although substantive penal fiscal law is autonomous vis-a-vis substantive penal law, the legislator adopted certain solutions from the Penal Code in the Penal Fiscal Code, in particular indicating in Art. 20 § 2 of the Penal Fiscal Code which provisions of the Penal Code have “appropriate” application. despite the fact that the majority of legislative amendments in effect as of 1 July 2015 had been prepared much earlier and for a long time, the legislator did not avoid many errors insufficiently taking into account the separate nature of penal fiscal law.