Kara grzywny za przestępstwo lub wykroczenie skarbowe a sankcje prawa finansowego – problem podwójnego „karania” deliktów skarbowych

Abstract

The article is dedicated to the problem of crossing fi scal criminal liability regime and the consequences resulting from applying proper regulations of fi nancial law that provide for imposing so-called tax penalties. These “crossings” may be considered, among other things, as breaking the “ne bis in idem” rule or the constitutional principle of proportionality of country’s reaction to violation of legal obligation. The essence of tax penalties, their level of accumulation with amercement for fi scal delicts and constitutional requirements for acceptance of such crossings in light of the foregoing reference norms are discussed. Moreover, judicatory’s way of viewing this problem (expressed in the form of most widely commented court decisions) together with ideas on how to “solve” these crossings are also included.