Administrative preventive measures in Fiscal-Penal Code

Abstract

The article is devoted to the issue of administrative preventive measures in Fiscal-Penal Code, i.e. forfeiture of property and ban on doing business, exercising a particular profession or holding a specific post. The article presents thoughts on autonomous regulations of Fiscal Penal Code determining a catalogue of preventive measures in relation to fiscal offences (Article 22 § 3 FPC) and fiscal misdemeanours (Article 47 § 4 FPC), and detailed grounds for the forfeiture of property as a preventive measure in case of fiscal offences (Article 43 §§ 1-2 FPC) and fiscal misdemeanours (Article 47 § 4 FPC conjunction with Article 43 § 1 subsections 1, 2, 4 and § 2 FPC), as well as detailed grounds for ruling a ban on doing business, exercising a particular profession or holding a specific post (Article 43 § 4 FPC). In addition, the article discusses the issues connected with general grounds, adjudication time, and the use
of administrative preventive measures regulated in Criminal Code, the provisions of which concerning the above-mentioned matters were adopted to fiscal penal law (Article 20 § 2 FPL).