Abstract
<p>This article is an attempt to approximate the participation of the Polish Border Guard as a non-financial body of preparatory proceedings in fiscal criminal court proceedings. First, the tasks and material property of the Border Guard were presented. Most space was devoted to considerations about the permissions of the Border Guard in jurisdictional proceedings in fiscal criminal proceedings, limiting them to cases of fiscal misdemeanours due to the fact that the Border Guard was granted the status of public prosecutor only in this category of cases. The study also discusses the issue of appeals against the Border Guard and its participation in the appeal hearing. The legal regulations regarding the powers of the Border Guard in court proceedings in cases of fiscal misdemeanours were also assessed, referring them to similar powers granted to financial organs of preparatory proceedings.</p>
Highlights
The subject of the study is the participation of the Polish Border Guard in jurisdictional fiscal penal proceedings, regulated in the provisions of the Act of 10 September 1999 – Fiscal Penal Code1 and the relevant provisions of the Act of 6 June 1997 – Criminal Procedure Code.2 This topic is rarely taken up in the literature, and publications devoted strictly to this issue appeared several years ago.The Fiscal Penal Code distinguishes two groups of preparatory proceedings bodies: financial bodies of preparatory proceedings and non-financial bodies of preparatory proceedings
M This article is an attempt to approximate the participation of the Polish Border Guard as a non-financial body of preparatory proceedings in fiscal criminal court proceedings
Most space was devoted to considerations about the permissions of the Border Guard in jurisdictional proceedings in fiscal criminal proceedings, limiting them to cases of fiscal misdemeanours due to the fact that the Border Guard was granted
Summary
The subject of the study is the participation of the Polish Border Guard in jurisdictional fiscal penal proceedings, regulated in the provisions of the Act of 10 September 1999 – Fiscal Penal Code1 and the relevant provisions of the Act of 6 June 1997 – Criminal Procedure Code.2 This topic is rarely taken up in the literature, and publications devoted strictly to this issue appeared several years ago.The Fiscal Penal Code distinguishes two groups of preparatory proceedings bodies: financial bodies of preparatory proceedings and non-financial bodies of preparatory proceedings. The Border Guard as a public prosecutor in cases of fiscal misdemeanours has the right to read the indictment that initiates the court proceedings, provided that the representative of this authority appears at the trial – otherwise, the indictment will be read by a representative of the financial investigation authority, whose participation is mandatory (Article 385 § CPC in conjunction with Article 113 § 1 FPC and Article 157 FPC).
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