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

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.