Special part of the Criminal Treasury Code of Republic of Poland

Abstract

Maintenance of Special part of the fi rst head of the Criminal Treasury Code of Republic of Poland is analyzed in the article. The due way of translation of the name of this Code and it’s coherence with the Criminal Code of Republic of Poland are determined. Author determines the structure of Special part of the Criminal Treasury Code, that consists of four chapters: 1) treasury crimes and treasury misconducts against tax obligations and calculations grants; 2) treasury crimes and treasury misconducts against custom duties and rules of turn of commodities and services abroad; 3) treasury crimes and treasury misconducts against currency; 4) treasury crimes and treasury misconducts against organization of gaming.

In the article is determined maintenance of structural «components» of this Code, concepts «act», «types of the treasury crime», «types of the treasury misconduct», «forbidden act», «subject, instituted criminal proceedings against for a treasury crime», «publicly harmful act», «behavior», «guilty responsibility», «legal entity», «organizational unit, that does not have status of legal entity and legal capacity», «legal consequence commission of treasury crime and treasury misconduct» and concept principle code, rules awarding punishment, criminal sanction and safety sanction for the feasance treasury crime and treasury misconduct, exception from punishment for a guilty person.

The concepts of responsibility and diminished responsibility in the Criminal Treasury Сode are investigated. In the article the questions of application of measures of criminal-law infl uence for the feasance of treasury crimes and treasury misconducts are examined. Author analyzed specifi cs of the principle applied to the structure of the Criminal Treasury Code.