Firmant and the problem of identifying a taxpayer in an organized criminal group
This article concerns fiscal penal liability against the background of the misdemeanor of firmanism. The authors argue that the so-called pillars in fraudulent tax schemes are primarily people cooperating in the tax fraud of others. They act as helpers. On the other hand, the mere fact that this typ...
| Main Authors: | , |
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| Format: | Article |
| Language: | Polish |
| Published: |
Ministry of Justice (Poland)
2023-11-01
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| Series: | Probacja |
| Subjects: | |
| Online Access: | http://probacja.com/gicid/01.3001.0054.0070 |
| _version_ | 1797359314018500608 |
|---|---|
| author | Tomasz Oczkowski Igor Zgoliński |
| author_facet | Tomasz Oczkowski Igor Zgoliński |
| author_sort | Tomasz Oczkowski |
| collection | DOAJ |
| description | This article concerns fiscal penal liability against the background of the misdemeanor of firmanism. The authors argue that the so-called pillars in fraudulent tax schemes are primarily people cooperating in the tax fraud of others. They act as helpers. On the other hand, the mere fact that this type of activity materialises only the elements of Article 55 of the k.k.s., although formally correct, is incomplete. The essence of the conduct of the entire criminal group, including the so-called pillars, is to commit tax fraud in the form of acts penalised in Article 54 of the k.k.s. or in Article 56 of the k.k.s. |
| first_indexed | 2024-03-08T15:16:37Z |
| format | Article |
| id | doaj.art-c906b6dce6f141c0bd5e03e7de8643d0 |
| institution | Directory Open Access Journal |
| issn | 1689-6122 |
| language | Polish |
| last_indexed | 2024-03-08T15:16:37Z |
| publishDate | 2023-11-01 |
| publisher | Ministry of Justice (Poland) |
| record_format | Article |
| series | Probacja |
| spelling | doaj.art-c906b6dce6f141c0bd5e03e7de8643d02024-01-10T12:43:17ZpolMinistry of Justice (Poland)Probacja1689-61222023-11-014132810.5604/01.3001.0054.007001.3001.0054.0070Firmant and the problem of identifying a taxpayer in an organized criminal groupTomasz Oczkowski0Igor Zgoliński1Uniwersytet Mikołaja Kopernika w Toruniu Katedra Prawa KarnegoAkademia Kujawsko-Pomorska Katedra Prawa KarnegoThis article concerns fiscal penal liability against the background of the misdemeanor of firmanism. The authors argue that the so-called pillars in fraudulent tax schemes are primarily people cooperating in the tax fraud of others. They act as helpers. On the other hand, the mere fact that this type of activity materialises only the elements of Article 55 of the k.k.s., although formally correct, is incomplete. The essence of the conduct of the entire criminal group, including the so-called pillars, is to commit tax fraud in the form of acts penalised in Article 54 of the k.k.s. or in Article 56 of the k.k.s.http://probacja.com/gicid/01.3001.0054.0070firmancytax fraudcriminal groupVAT fraudaiding and abetting crime. |
| spellingShingle | Tomasz Oczkowski Igor Zgoliński Firmant and the problem of identifying a taxpayer in an organized criminal group Probacja firmancy tax fraud criminal group VAT fraud aiding and abetting crime. |
| title | Firmant and the problem of identifying a taxpayer in an organized criminal group |
| title_full | Firmant and the problem of identifying a taxpayer in an organized criminal group |
| title_fullStr | Firmant and the problem of identifying a taxpayer in an organized criminal group |
| title_full_unstemmed | Firmant and the problem of identifying a taxpayer in an organized criminal group |
| title_short | Firmant and the problem of identifying a taxpayer in an organized criminal group |
| title_sort | firmant and the problem of identifying a taxpayer in an organized criminal group |
| topic | firmancy tax fraud criminal group VAT fraud aiding and abetting crime. |
| url | http://probacja.com/gicid/01.3001.0054.0070 |
| work_keys_str_mv | AT tomaszoczkowski firmantandtheproblemofidentifyingataxpayerinanorganizedcriminalgroup AT igorzgolinski firmantandtheproblemofidentifyingataxpayerinanorganizedcriminalgroup |