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Expunction Of Conviction For Fiscal Criminal Offences In Poland

Author

Listed:
  • Katarzyna Banasik

    (Andrzej Frycz Modrzewski Krakow University)

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.

Suggested Citation

  • Katarzyna Banasik, 2018. "Expunction Of Conviction For Fiscal Criminal Offences In Poland," Proceedings of International Academic Conferences 7709482, International Institute of Social and Economic Sciences.
    • Handle: RePEc:sek:iacpro:7709482
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    File URL: https://iises.net/proceedings/37th-international-academic-conference-budapest/table-of-content/detail?cid=77&iid=002&rid=9482
    File Function: First version, 2018
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    More about this item

    Keywords

    fiscal criminal offences; fiscal criminal code; expunction of conviction; periods of expunction of conviction; fixed penalty notice; pardon;
    All these keywords.

    JEL classification:

    • K00 - Law and Economics - - General - - - General (including Data Sources and Description)
    • K14 - Law and Economics - - Basic Areas of Law - - - Criminal Law
    • K14 - Law and Economics - - Basic Areas of Law - - - Criminal Law

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