Criminal liability and responsibility for misconduct in connection with failure to pay contributions for social insurance
The purpose of this publication is to discuss the nature and causes of irregularities associated with criminal qualification of offense for not paying social security contributions, the issue of guilt evaluation, as well as limitation acts as a consequence of improper criminal qualifications. Presen...
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| Format: | Article |
| Language: | English |
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Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika
2015-12-01
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| Series: | Prawo Budżetowe Państwa i Samorządu |
| Subjects: | |
| Online Access: | http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2015.026 |
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| _version_ | 1850039102107287552 |
|---|---|
| author | Damian Wąsik Natalia Wąsik Tomasz Kuczur |
| author_facet | Damian Wąsik Natalia Wąsik Tomasz Kuczur |
| author_sort | Damian Wąsik |
| collection | DOAJ |
| description | The purpose of this publication is to discuss the nature and causes of irregularities associated with criminal qualification of offense for not paying social security contributions, the issue of guilt evaluation, as well as limitation acts as a consequence of improper criminal qualifications. Presentation of the above. problems should eventually contribute to eliminating errors that may appear in similar cases, it may also help standardize case law. For the purposes of this study was analyzed in detail the course of three selected court proceedings in criminal cases, conducted in the years 2013-2015, concerning non-payment within social security contributions. |
| format | Article |
| id | doaj-art-896112ca3c074693abaaa6367dc96daa |
| institution | DOAJ |
| issn | 2300-9853 2353-7086 |
| language | English |
| publishDate | 2015-12-01 |
| publisher | Wydawnictwo Naukowe Uniwersytetu Mikołaja Kopernika |
| record_format | Article |
| series | Prawo Budżetowe Państwa i Samorządu |
| spelling | doaj-art-896112ca3c074693abaaa6367dc96daa2025-08-20T02:56:26ZengWydawnictwo Naukowe Uniwersytetu Mikołaja KopernikaPrawo Budżetowe Państwa i Samorządu2300-98532353-70862015-12-0134274310.12775/PBPS.2015.026Criminal liability and responsibility for misconduct in connection with failure to pay contributions for social insuranceDamian Wąsik0Natalia Wąsik1Tomasz Kuczur2Nicolaus Copernicus University in Torun - Collegium Medicum in BydgoszczRegional Chamber of Legal Advisers in OlsztynKazimierz Wielki University in BydgoszczThe purpose of this publication is to discuss the nature and causes of irregularities associated with criminal qualification of offense for not paying social security contributions, the issue of guilt evaluation, as well as limitation acts as a consequence of improper criminal qualifications. Presentation of the above. problems should eventually contribute to eliminating errors that may appear in similar cases, it may also help standardize case law. For the purposes of this study was analyzed in detail the course of three selected court proceedings in criminal cases, conducted in the years 2013-2015, concerning non-payment within social security contributions.http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2015.026failure to pay within the time limit of social security contributionsthe persistence of behavior of the offendermisappropriation of public propertynon-claim |
| spellingShingle | Damian Wąsik Natalia Wąsik Tomasz Kuczur Criminal liability and responsibility for misconduct in connection with failure to pay contributions for social insurance Prawo Budżetowe Państwa i Samorządu failure to pay within the time limit of social security contributions the persistence of behavior of the offender misappropriation of public property non-claim |
| title | Criminal liability and responsibility for misconduct in connection with failure to pay contributions for social insurance |
| title_full | Criminal liability and responsibility for misconduct in connection with failure to pay contributions for social insurance |
| title_fullStr | Criminal liability and responsibility for misconduct in connection with failure to pay contributions for social insurance |
| title_full_unstemmed | Criminal liability and responsibility for misconduct in connection with failure to pay contributions for social insurance |
| title_short | Criminal liability and responsibility for misconduct in connection with failure to pay contributions for social insurance |
| title_sort | criminal liability and responsibility for misconduct in connection with failure to pay contributions for social insurance |
| topic | failure to pay within the time limit of social security contributions the persistence of behavior of the offender misappropriation of public property non-claim |
| url | http://apcz.pl/czasopisma/index.php/PBPS/article/view/PBPS.2015.026 |
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