Publication details
Sankcje we współczesnym Czeskim i Polskim prawie podatkowym
| Title in English | The Penalties in Today's Czech and Polish Tax Law |
|---|---|
| Authors | |
| Year of publication | 2009 |
| Type | Article in Periodical |
| Magazine / Source | Studia Ełckie |
| MU Faculty or unit | |
| Citation | |
| Field | Law sciences |
| Keywords | santions; tax administration; penal law; Czech law; Polish law |
| Description | Responsibility in tax law expresses the principle of bearing the negative consequences of conduct inconsistent with the content of legal norms. These legal consequences shall be designated as a sanction. The sanctions in the field of so-called tax criminal law, or financial criminal law seem to be strictly understood as financial responsibility. |