Dopuszczalność kasacji w sprawach o wykroczenia skarbowe

Abstract

The article presents an analysis on the admissibility of cassation in tax misdemeanour cases in Poland. In such proceedings, the right of the parties to make a cassation was excluded and this privilege granted only to special entities - the Attorney General and the Ombudsman. This article analyses the reasons for the exclusion of the parties’ right to cassation and the nature of legal cassation of particular entities. In addition, the article portrays the cassation in tax misdemeanour cases as a legal remedy available to every final judgment of the court terminating the proceedings, also characterizing the judgments from which the cassation is allowed and the permitted cassation directions. Moreover, the article brings closer the practical way of directing cassation in tax misdemeanour cases through the parties’ request to the Ombudsman or the Attorney General to consider submitting an extraordinary cassation regulated under art. 167a kks.