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Email this article Participation of the Polish Border Guard in Jurisdictary Fiscal Criminal Proceedings
Abstract
This article is an attempt to approximate the participation of the Polish Border Guard as a non-financial body of preparatory proceedings in fiscal criminal court proceedings. First, the tasks and material property of the Border Guard were presented. Most space was devoted to considerations about the permissions of the Border Guard in jurisdictional proceedings in fiscal criminal proceedings, limiting them to cases of fiscal misdemeanours due to the fact that the Border Guard was granted the status of public prosecutor only in this category of cases. The study also discusses the issue of appeals against the Border Guard and its participation in the appeal hearing. The legal regulations regarding the powers of the Border Guard in court proceedings in cases of fiscal misdemeanours were also assessed, referring them to similar powers granted to financial organs of preparatory proceedings.
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LITERATURE
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LEGAL ACTS
Act of 6 April 1990 on the Police (consolidated text, Journal of Laws 2020, item 360, as amended).
Act of 12 October 1990 on the Border Guard (consolidated text, Journal of Laws 2020, item 305, as amended).
Act of 6 June 1997 – Criminal Code (consolidated text, Journal of Laws 2020, item 1444, as amended).
Act of 6 June 1997 – Criminal Procedure Code (consolidated text, Journal of Laws 2021, items 534 and 1023).
Act of 10 September 1999 – Fiscal Penal Code (consolidated text, Journal of Laws 2021, items 408 and 694).
Act of 13 June 2003 on granting protection to foreigners within the territory of the Republic of Poland (consolidated text, Journal of Laws 2021, item 1108).
Act of 15 June 2012 on the effects of entrusting the performance of work to foreigners staying contrary to the regulations on the territory of the Republic of Poland (Journal of Laws 2012, item 769, as amended).
Act of 12 December 2013 on foreigners (consolidated text, Journal of Laws 2020, item 35, as amended).
Regulation of the Minister of Justice of 22 September 2015 in the matter of bodies authorized to conduct investigations, as well as bodies authorized to bring and support prosecution before the court of first instance in cases in which an investigation was conducted, as well as the scope of cases commissioned to these bodies (Journal of Laws 2015, item 1725).
CASE LAW
Decision of the Supreme Court of 1 July 1999, V KZ 31/99, OSNKW 1999, no. 9–10, item 63.
Resolution of the Supreme Court of 16 November 2000, I KZP 38/2000, OSNKW 2000, no. 11–12, item 95.
DOI: http://dx.doi.org/10.17951/sil.2021.30.4.557-572
Date of publication: 2021-10-13 00:46:02
Date of submission: 2020-02-17 21:07:06
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Copyright (c) 2021 Marta Roma Tużnik
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