Active regret in the light of the latest amendments to Fiscal Penal Code

Abstrakt

The study presents both planned and introduced amendments concerning the traditional measure of fiscal penal law: active regret. The publication consists of four thematic parts. The first part presents general characteristics of active regret and provides an overview of the functions this measure performs. The second and third parts contain a presentation of the proposed and eventually withdrawn amendments in terms of the positive and negative premises of active regret, respectively. The fourth part of the article discusses the amendments introduced to the Fiscal Penal Code, allowing for the submission of the notification to the financial preparatory proceeding body also via an account at the e-Tax Office. The publication ends with conclusions, in which the author assesses the current legal regulations in the analysed field.