Polish Fiscal Criminal Law, Legislative Tradition and Special Features

Abstract

The article refers to the essence and specific characteristics of the Polish Fiscal Penal Code. Polish legislative traditions in this area have been taken as a starting point. The philosophy guiding the fiscal criminal law, including the system of penal sanctions and measures, with the adopted regression of punishment, is extensively analysed. The article discusses the structure of this code, leading characteristics of the substantive, procedural and executive provisions contained therein, and several legal institutions specific to this code that are not found in common criminal law.