Nowe kryterium kontrawencjonalizacji w prawie karnym skarbowym?

Abstract

Abstract

The amendment of 9 May 2024 modifies Article 106f § 2 of the Polish Fiscal Penal Code (k.k.s.), which concerns the failure to declare the import or export of cash to or from the European Union. It divides the prohibited act into a fiscal offence and a fiscal petty offence based on ’low value’, thereby introducing systemic inconsistency and disrupting the coherent legislative framework that previously governed the classification of prohibited acts in the Special Part of the Code, as well as the construction of privileged types. The adopted solution fails to achieve the amendment’s objectives, as the fiscal offence threshold is excessively high and insufficiently flexible. The differentiation method applied in Article 106f k.k.s. should be replaced with the ’case of lesser gravity’ criterion, as set out in Article 106j § 2 k.k.s. This would reinstate a clear structure in which the statutory threshold and the case of lesser gravity determine fiscal petty offences, while ’low value’ distinguishes privileged types. Accordingly, ’low value’, as a criterion of contravention, should not result in fiscal petty offences, as its proper function is to delineate privileged types.