Abstract

The amendments of the Penal Fiscal Code introduced 2016/17 include a group of such modifications which are due to the need of adapting blanket provisions of that code to changes taking place in basic tax or customs regulations. Those changes ensure compatibility of penal and non-penal regulations by harmonizing their terminology and scope. They are axiologically as well as criminally and politically neutral. Other amendments reveal a tendency to seal the tax system and strengthen its protection against pathologies, especially with respect to VAT and excise tax. They are characterised by expanding the scope of criminalization and stepped up punitiveness of the Code. They are correlated with changes within the Penal Code which serve the same purpose. The latter refer to falsification of VAT invoices. Here also considerable harshness of penalties can be noted, graded along the increase in value of falsified (as a matter of fact fictitious) invoices up to 25-year term in prison. Those who are involved in the process are offered an opportunity to benefit by considerable reduction of responsibility, which is dependent, however, on the denuntiatory condition and return of the proceeds of crime. Finally, tightness of the tax system is ensured by the regulations of the Tax Law itself, in particular the tax evasion clause introduced to the Taxation Act of 29 August 1997, where in order to protect fiscal interest evaluative and vague terms were used, which considerably weakens the guarantees of the certainty of law for taxpayers.