Zaległość podatkowa a korzyść majątkowa na gruncie Kodeksu karnego skarbowego

Abstract

This paper presents issue of a difference of profit of a tax crime and unpaid tax. As a rule, this problem is overlooked in Polish criminal law and fiscal law doctrine. At present see a process of unification of fiscal criminal law (Fiscal Criminal Code) and “common” criminal law (Criminal Code). It is an effect of convergence of this two types of illegal activity. However it doesn’t mean there are no important differences between these types of crime. One of the biggest differences is profit of crime. In criminal law, it is whole illegally obtained property. In tax crime, this is much more complicated. An unpaid tax, very often, is different than profit of a perpetrator. It should be understood in a case of a forfeiture of benefit of tax crime. So a tax arrears can’t be identified as a profit of a tax crime. Another important difference is a source of a perpetrator’s profit. In area of a tax crime the source of profit is legal, as a rule, business activity, undisclosed to proper authorities or with hidden incomes. On the other hand, typical criminal activity is as a rule illegal and can’t be subject of any tax obligations. As a result, from tax law point of view, a perpetrator who is not tax payer has no possibility to pay depleted tax.