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

2016 ◽  
Vol 14 (1) ◽  
pp. 59-76
Author(s):  
Małgorzata Marciniak
Keyword(s):  
Supreme Court ◽  
Justice System ◽  
Negative Attitude ◽  
Criminal Procedure ◽  
Case Law ◽  
Criminal Code ◽  
The Supreme Court ◽  
Time Basis ◽  
Special Circumstances

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 possibility to fulfil his obligations. However, in its order of 28 November 2013, the Supreme Court adopted a partly different interpretation of ‘persistence’, according to which it may be indicated not only by the cyclic nature of the conduct, but also by a onetime, but prolonged, omission to pay a tax that is payable on a one-time basis. That interpretation has been criticised by many legal scholars. It is, nevertheless, frequently applied in the practice of the justice system. Following amendments to the Code of Criminal Procedure, introduced by the Act of 27 September 2013 on amending the Code of Criminal Procedure and certain other acts, which came into force on 1 July 2015, evidence is taken, on principle, by the parties, after it is allowed by the division president or the court. The court may allow and take evidence exofficio only in exceptional cases justified by special circumstances. Currently, it is, therefore, the trial parties that are required to prove whether the ‘persistence’ element is present or absent. The amendment of the provisions concerned and the existing case law have induced the author to take up the issue in question.

PENALTIES PROVIDED FOR SERIOUS CRIMES IN THE CRIMINAL CODE OF UKRAINE

2018 ◽  
Author(s):  
Oleksandra Skok ◽  
Keyword(s):  
Supreme Court ◽  
Case Law ◽  
Criminal Code ◽  
Legal Analysis ◽  
Judicial Practice ◽  
Criminal Offenses ◽  
The Supreme Court ◽  
Special Part ◽  
The Right ◽  
National Police

The statistics of the Prosecutor General's Office on registered criminal offenses in the form of serious crimes for 2020 and 2021 were reviewed. Based on this, the number of serious crimes registered by the National Police of Ukraine during the reporting periods was determined. The provisions of the current Criminal Code of Ukraine, the Criminal-Executive Code of Ukraine, the Resolution of the Plenum of the Supreme Court No 7 of October 24, 2003 are analyzed, as well as some scientific positions of domestic scientists Knyzhenko O. O are taken into account. and Berezhnyuk V. M In addition, a review of the case law of the Supreme Court of Cassation on sentencing was studied. A thorough criminal-legal analysis of the sanctions of the articles of the Special Part of the Criminal Code of Ukraine in the part of punishments established for the category of serious crimes was carried out. Based on the analysis, it was determined which main and additional punishments are regulated in the sanctions of the articles of the Special Part of the Criminal Code of Ukraine for the investigated category of crimes. The quantitative and qualitative indicator of sanctions for serious crimes has been determined, which include: imprisonment for a definite term; punishments alternative to imprisonment; additional penalties. Legislative and doctrinal provisions on punishments in the form of imprisonment for a definite term, restriction of liberty, fine, correctional labor, arrest are considered. The judicial practice of Ukraine in the part of certain issues related to the execution of a penalty in the form of a fine and the replacement of a penalty in the form of a fine with a penalty in the form of correctional labor is analyzed. It is established that the Criminal Code of Ukraine, in the sanctions of the articles, provides for the application to a person who has committed a serious crime, punishment in the form of imprisonment, restriction of liberty, fine, correctional labor, arrest - as the main punishment. The range of additional punishments is defined, which determine: confiscation of property, deprivation of the right to hold certain positions or engage in certain activities and a fine.

scholarly journals Criminal Law Violations in Labour Safety at Coal Mining Enterprises

2019 ◽  
Vol 105 ◽  
pp. 02018 ◽  
Author(s):  
Yury Volgin ◽  
Irina Gaag ◽  
Alexander Naumov
Keyword(s):  
Supreme Court ◽  
Coal Mining ◽  
Russian Federation ◽  
Mining Industry ◽  
Case Law ◽  
Criminal Code ◽  
Distinctive Features ◽  
The Supreme Court ◽  
The Russian Federation ◽  
Safety Rules

The paper deals with the qualification of criminal violations of safety rules in coal mining enterprises in the light of recent changes in Art. 216 and 217 of the Criminal Code of the Russian Federation, as well as the adoption of a new Resolution of the Plenum of Supreme Court of the Russian Federation on violations of safety rules during operations. Firstly, the old and new editions of Art. 216 and 217 of the Criminal Code are compared. After that, the distinctive features of the articles under consideration are examined with the help of the new Plenum Resolution, federal laws and bylaws. Finally, the case law on this issue has been reviewed since 2016 with consideration of specific examples. In the paper, the authors do not address the issues of qualifying violations of safety rules at coal mining enterprises under Art.143 of the Criminal Code as it has not been changed. At the end of the study, the authors formulate the qualification rules taking into account the latest changes, without proposing any changes to the Criminal Code of the Russian Federation and other regulatory legal acts that do not include the Resolution of the Plenum of the Supreme Court, i.e. the results of the study can be used in practice. The problem is that there is a lack of research of the changes we are considering in the Criminal Code of the Russian Federation, and even more in relation to the coal mining industry.

scholarly journals Penyelesaian Perkara Pencurian sebagai Tindak Pidana Ringan Pasca Peraturan Mahkamah Agung Nomor 2 Tahun 2012

2021 ◽  
Vol 2 (1) ◽  
pp. 19-24
Author(s):  
Gede Mahadi Waisnawa Hanata Putra ◽  
I Nyoman Putu Budiartha ◽  
Ni Made Sukaryati Karma
Keyword(s):  
Supreme Court ◽  
Research Methods ◽  
Criminal Law ◽  
Criminal Procedure ◽  
Criminal Code ◽  
Legal Research ◽  
East Indies ◽  
Procedure Code ◽  
The Supreme Court ◽  
A Minor

Indonesian Criminal Law is currently a legacy from the Dutch East Indies Government which has been adapted and passed by Law No. 16 of 1946 to be implemented nationally. The purpose of this research is to describe the regulation of theft of minor crimes in the Criminal Code before the Supreme Court Regulation Number 2 of 2012 and to describe the juridical consequences of Supreme Court Regulation No.2 of 2012 on theft as a minor criminal act in the Criminal Code. This research uses normative legal research methods. The results show that according to Article 206 of the Criminal Procedure Code, procedures for granting authority to investigate and review cases are carried out by the investigator himself and should not be disturbed by the prosecutor. This Perpres adjusts articles 364, 373, 379, 384, 407 and article 482 of the Criminal Code to Rp. 2,500,000.00. Therefore, fulfill this element of the requirement and enter a case where the value of the commodity does not exceed Rp. 2,500,000.00. Therefore, the case is examined by expedited procedure, which is tried by a judge, and the assignment and review of the case is carried out by the investigator himself without the interference of the prosecutor.

scholarly journals A Gloss for the Judgement of the Supreme Court of 22 June 2017, File Ref. No. Iv Kk 189/17

2019 ◽  
Vol 28 (1 ENGLISH ONLINE VERSION) ◽  
pp. 167-176
Author(s):  
Sławomir Joachimiak
Keyword(s):  
Supreme Court ◽  
Case Law ◽  
Criminal Code ◽  
Judicial Decision ◽  
The Supreme Court ◽  
Legislative Changes ◽  
The Relationship

In this gloss, the author offers a mostly favourable commentary on the content of the judgement of the Supreme Court of 22 June 2017, file ref. no. IV KK 189/17, which provides a backdrop for a discussion of the recent legislative changes made to Article 76 of the Criminal Code that formed the basis for the said judicial decision. The relationship between this provision and Article 108 of the Code is discussed in the context of the amendments, the doctrine and case law. The article also addresses the possibility of including a conditionally suspended custodial sentence in a concurrent sentence after the probation period is over and the expiry of the period referred to in Article 75 § 4 of the Criminal Code.

scholarly journals Back to Burgess: The Impact of the White Burgess Expert Evidence Regime in Alberta Decisions

2019 ◽  
pp. 1
Author(s):  
Lisa A. Silver
Keyword(s):  
Supreme Court ◽  
Justice System ◽  
Case Law ◽  
Expert Evidence ◽  
Trial Judge ◽  
New Approach ◽  
The Supreme Court ◽  
Lower Courts ◽  
Agent Of Change ◽  
The Impact

The law on the admissibility of expert evidence was refined in the Supreme Court of Canada’s White Burgess decision. While still retaining the Mohan criteria, the Supreme Court further defined the trial judge as an agent of change through an enhanced gatekeeper function. However, all stakeholders in the justice system have a gatekeeper function and must work together when determining the use to be made of evidence. Through surveying Alberta cases involving expert evidence, the author identifies areas where lower courts are applying the new approach and where they do not fully embrace the new approach, but revert back to the traditional Mohan criteria. The author discusses notable themes from recent case law to identify potential future issues involving expert evidence. Although slowly, Alberta courts are applying the new regime, and the focus and direction of expert evidence continue to develop.

scholarly journals Kekuasaan Pengaturan Mahkamah Agung Tentang Batasan Tindak Pidana Ringan dan Jumlah Denda Dalam KUHP Dalam Sistem Hukum Pidana

2018 ◽  
Vol 2 (2) ◽  
pp. 301-319
Author(s):  
Ully Herman ◽  
Mohd. Din ◽  
Dahlan Ali
Keyword(s):  
Criminal Justice ◽  
Supreme Court ◽  
Criminal Justice System ◽  
Justice System ◽  
Criminal Code ◽  
Legal Issue ◽  
Public Prosecution ◽  
Law System ◽  
The Supreme Court ◽  
Pros And Cons

Dalam sistem peradilan pidana terdapat beberapa lembaga untuk melakukan penegakan hukum selain hakim, yaitu Polisi sebagai penyidik dan Jaksa sebagai penuntut umum, dalam praktiknya penerapan Perma Nomor 2 Tahun 2012 dapat menggangu tertib hukum dan menimbulkan ketidakpastian hukum baik itu penyidik dan jaksa penuntut umum. Kekuasaan pengaturan Mahkamah Agung tentang batasan tindak pidana ringan dan jumlah denda dalam KUHP dalam sistem hukum pidana yaitu peraturan Mahkamah Agung Nomor 2 Tahun 2012 diperintahkan oleh peraturan yang lebih tinggi atau dibentuk berdasarkan kewenangan, dan Implementasi Perma Nomor 2 Tahun 2012 Tentang Penyesuaian Batasan Tindak Pidana Ringan Dan Jumlah Denda Dalam KUHP dalam sistem Peradilan pidana, pada dasarnya sudah berjalan akan tetapi masih belum efektif dikarenakan masih dijumpai pro dan kontra.A criminal justice system includes several institutions for enforcing law besides judges, they are Police as investigators and prosecutors as public prosecution, in its practice the application of Perma Number 2, 2012 might have troble on legal issue and cause legal uncertainty either investigators and prosecutors. The power of regulating the Supreme Court on the limits of petty crimes and the amount of fines in the Indonesian Criminal Code in the criminal law system that is the Supreme Court Regulation Number 2, 2012 ordered by higher regulations or established by authority, and the Implementation of Perma Number 2, 2012 on the Adjustment Limit of Petty Crimes and the amount of fines in the Criminal Code in the criminal justice system, basically it has been going but it is still not effective as there are pros and cons.

scholarly journals Criminal law characteristics of unlawful acts in a bankruptcy of an individual who does not have the status of an entrepreneur

2020 ◽  
pp. 65-80
Author(s):  
Artem Nikolaevich Ryzhov
Keyword(s):  
Public Relations ◽  
Supreme Court ◽  
Russian Federation ◽  
Case Law ◽  
Criminal Code ◽  
Legal Entity ◽  
Original Definition ◽  
The Supreme Court ◽  
The Status ◽  
The Russian Federation

  The object of this research is public relations established within the framework of commission of unlawful actions in case of bankruptcy of a citizen (the Article 195 of the Criminal Code of the Russian Federation). The subject of this research is the norms set by the Article 195 of the Criminal Code of the Russian Federation, Chapter X of Bankruptcy Act, case law, resolution of the Plenum of the Supreme Court of the Russian Federation on bankruptcy of the citizens, scientific works on the topic. The goal of this article consists in formulation of the scientifically substantiated recommendations for improving criminal legislation provisions that establish responsibility for committing unlawful actions in case of bankruptcy of a citizen, as well as their practical implementation. The scientific novelty consists in differentiation of the unlawful actions in case of bankruptcy of a legal entity, individual entrepreneur, and a citizen who does not have the status of an individual entrepreneur, based on the fact that these actions impinge on various public relations. Unlawful actions in case of bankruptcy of a citizen are viewed as separate offence. An original definition of the direct object of unlawful actions in case of bankruptcy of a citizen is provided. In accordance with bankruptcy law and acts of its interpretation the author determines substantial differences between the content of constituent elements of the object, actions and circumstances of unlawful actions in case of bankruptcy of a citizen established by the Parts 1 and 3 of the Article 195 of the Criminal Code of the Russian Federation and the wrongful actions in case of bankruptcy of the legal entity. Specific recommendations are formulated on introducing amendments to the Part 2 of the Article 195 of the Criminal Code of the Russian Federation. Leaning on the analysis of statistical data and case law, the author concludes on the need for adopting a resolution of the Plenum of the Supreme Court of the Russian Federation on criminal bankruptcies, the draft of which may take into account the results obtained in this research.  

scholarly journals Trends of Formation of the Jurisprudence on Issues of the Special Part of the Criminal Code Enforced by the Practice of the Supreme Court of Lithuania

Teisė ◽  
2020 ◽  
Vol 117 ◽  
pp. 8-31
Author(s):  
Gintaras Švedas ◽  
Paulius Veršekys
Keyword(s):  
Supreme Court ◽  
Case Law ◽  
Criminal Code ◽  
Criminal Cases ◽  
Factors Influencing ◽  
The Supreme Court ◽  
Special Part

This article analyzes the decisions of the Senate of Supreme Court of Lithuania, the reviews of the Criminal Cases Division of this Court, as well as the rulings of the plenary sessions and the expanded panels of seven judges adopted until the 31st December 2019 and containing recommendations or new interpretations for provisions of articles of the Special Part of the Criminal Code or those adjusting the existing case law. The authors reveal the main tendencies of formation and change in recommendations and case law on the Special Part of the Criminal Code, as well as factors influencing these tendencies.

DISPUTE AS TO THE INTERPRETATION OF ARTICLE 540(3) OF THE CODE OF CRIMINAL PROCEDURE ALONG WITH AN APPROVING GLOSS TO THE RESOLUTION OF THE SUPREME COURT OF 26 JUNE 2014, CASE REF. NO. I KZP 14/14

2021 ◽  
Vol 2 (XXI) ◽  
pp. 301-313
Author(s):  
Patrycja Trzeja
Keyword(s):  
Human Rights ◽  
Supreme Court ◽  
Criminal Procedure ◽  
Case Law ◽  
Legal Issue ◽  
Criminal Proceedings ◽  
European Court ◽  
The Supreme Court ◽  
Fundamental Freedoms ◽  
Protection Of Human Rights

This gloss aims to assess the position presented by the Supreme Court in its resolution of 26 June 2014 as to whether the need to resume proceedings, as referred to in Article 540 § 3 of the Code of Criminal Procedure, can only relate to proceedings in the case to which the decision of the European Court of Human Rights on the violation of the Convention for the Protection of Human Rights and Fundamental Freedoms relates, or also to other criminal proceedings in which there has been a violation of the provisions of the Convention similar to that found in the decision of this Court issued against Poland. The analysis includes the presentation of doctrinal and case law views, as well as the author’s own reflections. What is important, the considerations end with a polemic with the arguments appearing in the interpretation dispute, and an assessment of the very process of interpretation by the Supreme Court when considering the legal issue in question.

scholarly journals Implementation Of Restorative Justice Approach In Legal Protection Against Lightweight Crime By The Children

2018 ◽  
Vol 1 (4) ◽  
pp. 943
Author(s):  
Rizky Adiyanzah Wicaksono ◽  
Sri Kusriyah Kusriyah
Keyword(s):  
Supreme Court ◽  
Restorative Justice ◽  
Justice System ◽  
Juvenile Justice System ◽  
Legal Protection ◽  
Criminal Code ◽  
Criminal Cases ◽  
Criminal Offenses ◽  
The Supreme Court ◽  
And Control

Children who were doing mischief that led to the crime, should be against the law to account for his actions. Currently, prevention and control delinquency that resulted in minor criminal offenses is done through the implementation of the juvenile justice system to a restorative justice approach. The concept of restorative justice becomes a very important consideration in resolving criminal cases committed by children. The Supreme Court has issued a Supreme Court Regulation (Perma) No. 2 of 2012 on the Limitation Adjustment light crime and the amount of penalties in the Criminal Code, which essentially stipulates that the value limit losses in tipiring (Lightweight Crime) case is a maximum of 2.5 million, and against the threat case maximum criminal penalty of three months imprisonment or fine, as well as in the settlement tipiring must promote Restorative Justice. Child settlement, which is directed to resolving informally or out of court, with the involvement of all parties involved in the criminal act has occurred. Minor criminal offenses committed by children under the Act No. 11 of 2012 carried through the diversion mechanism by way of mediation or deliberation.Keywords: Restorative Justice; Lightweight Crime; Children.

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