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Consensual Model of Procedure on Granting a Consent to Voluntary Submission to Liability in Cases of Fiscal Crimes and Infractions – an Outline of the Problem

open access: diamondTeka Komisji Prawniczej PAN Oddział w Lublinie, 2022
The paper addresses the issues of the model of proceeding for granting a consent to voluntary submission to liability. An attempt was made to show the features of the consensual model of proceedings and an analysis was made of the basic condition of “payment of a public-law receivable” starting the negotiation procedure on other conditions ...
Ewa Kruk
openaire   +3 more sources

Persuasive model of reaction towards tax avoidance in penal fiscal regulations

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016
Tax avoidance is a phenomenon whose legality must be negated. At the same time it must be emphasized that taxpayers who act without reflecting upon their behaviour face criminal liability which starts with the rejection of the taxpayer’s application for
Krzysztof, Raul Woźniak
doaj   +12 more sources

Persuasive model of reaction towards tax avoidance in penal fiscal regulations [PDF]

open access: yesZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2018
Tax avoidance is a phenomenon whose legality must be negated. At the same time it must be emphasized that taxpayers who act without reflecting upon their behaviour face criminal liability which starts with the rejection of the taxpayer’s application for ...
Krzysztof Raul Woźniak
doaj   +1 more source

ZAKRES DOPUSZCZALNOŚCI POROZUMIEŃ W PROCESIE KARNYM

open access: yesZeszyty Prawnicze, 2017
The Scope of Agreements’ Admissibility in Criminal Proceedings Summary The principle of investigation in the Polish criminal proceedings has consolidated The preparatory proceedings are even ruled thereby.
Edward Struczyk
doaj   +1 more source

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