刑事司法实践中的法院管辖权自主原则

Probacja Pub Date : 2022-06-30 DOI:10.5604/01.3001.0015.8799
W. Cieśla, Adam Pawlyta
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引用次数: 0

摘要

在财政犯罪和财政违法案件中,案件中的一个证据要素通常是针对在刑事财政诉讼中作为被告的人进行的税务诉讼中发布的税务决定。因此,出现了这样一个决定的证据价值问题,该决定是为了税务诉讼而非刑事财政诉讼而发布的。特别是,一个重要的问题是,刑事财政法院是否受此类裁决中所载调查结果的约束?所处理问题的另一个问题是,税务和刑事财政程序之间是否存在任何形式的初步关系,这使得对刑事财政案件的审查取决于相关税务管理当局先前发布的税务决定。对普通法院和行政法院管辖权的分析不允许在这方面给出一个明确的答案,这导致提交人讨论了所提出的问题,并提出了法律上的结论,这些结论也涉及统一法律的必要性。本文还讨论了在将税务决定(包括构成性和宣告性)定性为财政法院必须处理的可能证据之一的背景下自由评估证据的原则。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
THE PRINCIPLE OF JURISDICTIONAL AUTONOMY OF A COURT ADJUDICATING IN A CRIMINAL FISCAL CASE IN THE JUDICIAL PRACTICE OF ORDINARY AND ADMINISTRATIVE COURTS
In cases of fiscal offences and fiscal transgressions, an element of evidence in a case is often a tax decision issued in tax proceedings conducted against a person who acts as a defendant in a penal fiscal proceedings. As a result, a question arises as to the evidentiary value of such a decision, which was issued for the purposes of tax proceedings and not criminal fiscal proceedings. In particular, an important question is whether the criminal fiscal court is bound by the findings included in such a decision? An additional problem for the issue addressed is the question, whether between tax and penal fiscal proceedings there is any kind of preliminary relationship, which makes the examination of a penal fiscal case dependent on the prior tax decision issued by a relevant tax administration authority. The analysis of the jurisdiction of common and administrative courts does not allow for an excplicit answer in this respect, which led the authors to take up the presented issue and to formulate de lege lata conclusions, related also to the need to unify the jurisdprudence. The paper also discusses the principle of free assessment of evidence in the context of characterising a tax decision (of both, constitutive and declaratory nature) as one of the possible evidences that a fiscal court has to deal with.
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