Instrumental initiation of fiscal penal proceedings – a fact known to the court and its consequences

The phenomenon of instrumental initiation of fiscal penal proceedings is a long and applied on a large-scale practice of tax authorities. This is confirmed not only by information collected through access to public information, the doctrine or votes from legal representatives, but also more and more often – by decisions of administrative courts.

Joanna Waśko, attorney from the GWW criminal law team, writes about the practice of instrumental initiation of fiscal penal proceedings and consequences of the widespread awareness of this phenomenon among judges issuing decisions in tax cases in administrative courts in the January issue of Przegląd Podatkowy magazine.

Link to the article: https://gww.pl/media/publications/pdfs/pp_2021_01_046-J.Wasko.pdf