Participation of the Polish Border Guard in Jurisdictary Fiscal Criminal Proceedings

Marta Roma Tużnik

Abstract


This article is an attempt to approximate the participation of the Polish Border Guard as a non-financial body of preparatory proceedings in fiscal criminal court proceedings. First, the tasks and material property of the Border Guard were presented. Most space was devoted to considerations about the permissions of the Border Guard in jurisdictional proceedings in fiscal criminal proceedings, limiting them to cases of fiscal misdemeanours due to the fact that the Border Guard was granted the status of public prosecutor only in this category of cases. The study also discusses the issue of appeals against the Border Guard and its participation in the appeal hearing. The legal regulations regarding the powers of the Border Guard in court proceedings in cases of fiscal misdemeanours were also assessed, referring them to similar powers granted to financial organs of preparatory proceedings.


Keywords


the Polish Border Guard; public prosecutor; fiscal misdemeanours; permissions; jurisdictional proceedings

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References


LITERATURE

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LEGAL ACTS

Act of 6 April 1990 on the Police (consolidated text, Journal of Laws 2020, item 360, as amended).

Act of 12 October 1990 on the Border Guard (consolidated text, Journal of Laws 2020, item 305, as amended).

Act of 6 June 1997 – Criminal Code (consolidated text, Journal of Laws 2020, item 1444, as amended).

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CASE LAW

Decision of the Supreme Court of 1 July 1999, V KZ 31/99, OSNKW 1999, no. 9–10, item 63.

Resolution of the Supreme Court of 16 November 2000, I KZP 38/2000, OSNKW 2000, no. 11–12, item 95.




DOI: http://dx.doi.org/10.17951/sil.2021.30.4.557-572
Date of publication: 2021-10-13 00:46:02
Date of submission: 2020-02-17 21:07:06


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