Search results for "failure to pay tax on time"

Uporczywość jako znamię wykroczenia skarbowego z art. 57 § 1 k.k.s. - wybrane problemy interpretacyjne i dowodowe

2016

Article 57(1) of the Fiscal Criminal Code penalises a fiscal misdemeanour that consists in a taxpayer’s persistent failure to pay tax on time. The element of ‘persistence’ is subject to assessment, giving rise to many doubts and controversies. As regards the offences described in Articles 209(1), 218(1a) and 190a(1) of the Criminal Code, an objective-subjective understanding of that element is prevalent, which takes into account the prolonged nature and repeatability of conduct in question, as well as the perpetrator’s special, negative attitude to his obligation. It is emphasised, at the same time, that the persistence element is only established when the perpetrator has an objective possi…