Characteristic Features of Security on Property in Fiscal Criminal Law (Selected Issues)

Abstract

This article is concerns selected issues of security on property applied in the course of criminal proceedings in cases of fiscal offences and misdemeanours. Since 2015, Article 131 of the Polish Fiscal Criminal Code, which is one of the basic provisions regulating security on property, has been amended several times. The use of this coercive measure may prove particularly important to ensure that the objectives of the proceedings are met, especially the execution of adjudicated penalties or penal measures. The author discusses authorities that may apply security on property, penalties and penal measures that may be secured using this measure, and entities whose property may be secured.