Błąd co do prawa w prawie karnym skarbowym
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Date
2022
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Language
pl
Keywords
prawo karne, prawo skarbowe, błąd,
Abstract
This doctoral dissertation presents the problem of a legal error in Polish criminal fiscal law. The obligation of general knowledge of the law is recognized as a binding principle in Polish criminal law. However, in some cases it is possible to invoke a legal error where the error in law was excused. This applies in particular to fiscal penal law, which penalizes violations of the standards of broadly understood economic law and thus creates a non-intuitive catalog of prohibited acts. The legal nature and function of the institution of a legal error in fiscal penal law have long aroused controversy in the doctrine and jurisprudence.
The aim of the study was to prove the thesis that the right to make an excused error as to the law should be regarded as one of the principles of criminal law, anchored in the Polish Constitution. The regulation of a legal error in the fiscal penal code fulfills the function of defining the limits of the application of the ignorantia iuris nocet legal principle. The theoretical and practical aspects were taken into account in the work.
This work consists of an introduction, five substantive chapters, ending, bibliography and a list used in the work of judicial decisions. Each chapter includes introductory notes and a summary. The structure of the dissertation work results from the research questions and research methods used in the work.
The first chapter is entitled "Error in law in the perspective of historical influence on Polish legal notion”. It contains a comprehensive description and genesis of error in law in the historical space. The author also points to the importance of the chain of connections between individual legal systems and their impact on contemporary Polish legislation.
The second chapter describes the circumstances justifying the lack of awareness of a criminal record, based on literature and judicature. It presents both the classic circumstances justifying the ignorance of unlawfulness, and the new ones, which are a product of modern judicial practice, which have not been subject to comprehensive theoretical studies yet.
The third chapter of the work is devoted to the empirical verification of theoretical models with the use of judicial decisions. Also described, specific to the fiscal criminal law, the perpetrator's illegal activity on the basis of a tax interpretation and the criminal law consequences of an unjustified error in law were also described.
Chapter four focuses on the construction of legal error. This chapter also presents the issues related to the definition of error from various perspectives. The issues related to the distinction between a legal error and similar institutions were also presented. This chapter also discusses theories justifying error in law, the classification of such, or the issue of error in law in unintentional offenses.
The last chapter of the work discusses the essence and function of error as to the law. For this purpose, it was necessary to refer to such fundamental problems of fiscal penal law as illegality, punishability or social harmfulness. statutory changes.
This work demonstrates the constant, practical, topicality of the institution of error as to the law. In this situation, this work will serve not only the development of legal science, but also provide guidance to judicial decisions.