EXPUNCTION OF CONVICTION FOR FISCAL CRIMINAL OFFENCES IN POLAND

Katarzyna Banasik ()
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Katarzyna Banasik: Andrzej Frycz Modrzewski Krakow University

No 7709482, Proceedings of International Academic Conferences from International Institute of Social and Economic Sciences

Abstract: The subject of the article is the expunction of conviction for fiscal criminal offences and misdemeanours under Polish criminal law. The author starts her article by emphasising the social and legal importance of the expunction of conviction and explains the essence of the institution. She then goes on to present the Fiscal Criminal Code as an independent legal act and elaborates on its connections to the Criminal Code. In the main part of the article, the author analyses the legal basis for the expunction of conviction for fiscal criminal offences and presents an in-depth analysis of the regulations governing the expunction of conviction for fiscal criminal offences. She goes on to examine the issue of absolution of a conviction for fiscal criminal offences and misdemeanours through a Presidential pardon. As a result of the analysis, the author makes assessment of the present state of the law as to the expunction of conviction for fiscal criminal offences and misdemeanours. The author suggests that it is necessary to amend some of the existing regulations and proposes a number of de lege ferenda postulates.

Keywords: fiscal criminal offences; fiscal criminal code; expunction of conviction; periods of expunction of conviction; fixed penalty notice; pardon (search for similar items in EconPapers)
JEL-codes: K00 K14 (search for similar items in EconPapers)
Pages: 16 pages
Date: 2018-07
New Economics Papers: this item is included in nep-law
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Published in Proceedings of the Proceedings of the 37th International Academic Conference, Budapest, Jul 2018, pages 2-17

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