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Please use this identifier to cite or link to this item: http://hdl.handle.net/20.500.12128/8507
Title: Realizacja założeń zawartych w art. 42 ust. 2 i art. 45 ust. 1 Konstytucji Rzeczypospolitej Polskiej w postępowaniu w stosunku do nieobecnych na gruncie Kodeksu karnego skarbowego
Authors: Świercz, Mateusz
Keywords: Konstytucja Rzeczypospolitej Polskiej; polskie prawo konstytucyjne; kodeks karny skarbowy
Issue Date: 2017
Publisher: Wydawnictwo Uniwersytetu Śląskiego
Citation: R. Koper (red.), "Konstytucyjne podstawy ochrony praw człowieka" (S. 261-272). Katowice : Wydawnictwo Uniwersytetu Śląskiego
Abstract: The article analyses the situation of the individual against whom the action is being taken in relation to the absent under the Penal and Fiscal Code. The analysis was conducted based on the historical view of laws concerning criminal liability and the right to a fair and public trial, included in the Constitutions of the Republic of Poland, as well as the interpretation of the norms of the Code of Criminal Procedure, the Penal and Fiscal Code, and the case law of the Supreme Court. The proceeding in absentia is a form of linking the existing rules of criminal procedure with the need to protect the financial interest of the state, which is threatened by indictable offenses, i.e. tax crimes and offenses, with little limitation of the procedural rights of the individual. The regulations contained in the proceedings in relation to the absent do not contradict either the principle of a democratic rule of law or the constitutional rights included in articles 42 and 45 of the Constitution of the Republic of Poland of 2 April 1997.
URI: http://hdl.handle.net/20.500.12128/8507
ISBN: 9788322632147
Appears in Collections:Artykuły (WPiA)

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