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...

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Bibliographic Details
Main Authors: Tomasz Oczkowski, Igor Zgoliński
Format: Article
Language:Polish
Published: Ministry of Justice (Poland) 2023-11-01
Series:Probacja
Subjects:
Online Access:http://probacja.com/gicid/01.3001.0054.0070