Catalogue of bodies conducting investigations fiscal criminal offence and fiscal misdemeanour It's locked. This issue is regulated under Article 118 the Code of Tax Penalty (kks) in which financial and non-financial investigation bodies are indicated.
Under section 1 that provision is indicated by the legislator: the head of the tax office, the head of the customs and tax office, the head of the National Tax Administration, the Border Guard, the Police and the Military Gendarmery.
In addition Under section 2 identified as competent authorities for conducting investigations in cases of fiscal criminal offence are the Internal Security Agency and the Central Anti-corruption Office.
According to section 3 that provision, the procedural activities of the authorities concerned Under section 1 and section 2, the authorised representatives of those bodies shall be exercised. The essence Article 118(3) kks is a general authorisation to carry out activities in the preparatory stage of tax criminal proceedings. This is due to the provisions governing the activities of the authorities mentioned in previous paragraphs Article 118 kx.
It should be indicated that it is not excluded that a special authorisation may be granted to conduct an investigation into a particular case (the Supreme Court’s ruling) dated 27 March 2003 on reference no. I KZP 3/03.
It is worth noting that the prosecutor is outside the circle of designated entities under Article 118(1) and 2 However, the provisions of the Code provide for certain powers or obligations for financial or non-financial investigation bodies and are not directly applicable to the Prosecutor's Office.
As per content Article 53(39a) kks of the prosecutor shall act at this stage as superior to non-financial investigation bodies. Its duties include, inter alia, approving the refusal to initiate or discontinuance of proceedings preparatory issued by the Border Guard, Police, Military Police, Internal Security Agency or Central Anti-corruption Office.
In addition, please indicate the content Article 134a(1) kks according to which the prosecutor conducts the investigation, if the provision of the law so provides.
At the same time, the prosecutor, acting on the basis of Article 326(3)(3) Code of Criminal Procedure, in relation to Article 113(1) kks, can take over any case about fiscal criminal offence or fiscal misdemeanour for personal guidance.
In view of the above, it should be pointed out that the prosecutor has a legitimacy to investigate or investigate the fiscal criminal offence or fiscal misdemeanour, even though such entitlement does not come directly from Article 118 kx.
Author:
Piotr Bachnik
Attorney at the law firm Russell Bedford Poland, affiliated with the company since February 2016.
He holds legal education, graduated from the Faculty of Law and Administration of the University of Warsaw and graduated from the Italian and European Law School at the Warsaw University of Warsaw, together with the Faculty of Law of the University of Catania, Italy. In years 2014-2016 worked at Maminski & Partners.
He specializes in criminal law, judicial enforcement and civil law. He speaks English with legal terminology.