Abstract

With the act of 23.3.2017 amending the act on Penal Code and other acts the legislator introduced to the legal order new solutions that are supposed to improve the effectiveness of mechanisms which make perpetrators of criminal acts regarding assets relieved from performing forbidden acts. The solutions were also supposed to implement regulations of the Directive 2014/42/EU of 3.4.2014 of the European Parliament and the Council of the European Union on seizure and confiscation of instruments used for committing a crime and proceeds of crime in the European Union.Apart from amending the act of 6.6.1997 on Penal Code, the act of 6.6.1997 on Code of Penal Procedure or the act of 6.6.1997 on the Executive Penal Code, the amendment of 23.3.2017 also influenced other provisions of the act of 10.9.1999 on Penal and Fiscal Code. Based on this last normative act the legislatorintroduced rudimentary changes in regard to legal presumptions used while ruling a punitive measure regarding confiscation of assets for a tax offence. The publication contains the analysis of a new shape of legal presumptionsunder the article 33 § 2 and 3 of the Penal and Fiscal Code in the context of legal situation before the amendment of 27.3.2013 enters into force.