Criminal fiscal law Field of study: Law in Business
Programme code: W5-S2LB24.2024

Module name: Criminal fiscal law
Module code: PKS
Programme code: W5-S2LB24.2024
Semester: winter semester 2025/2026
Language of instruction: Polish
Form of verification: course work
ECTS credits: 2
Purpose and description of the content of education:
The module is designed to provide students with the knowledge, skills, and competencies to understand the role of fiscal penal law in the system of law, the functions of this branch of criminal law, its sources, links with financial law regulations, principles of fiscal penal responsibility, the structure and assumptions of the system of penal budgetary measures, the course of proceedings aimed at resolving fiscal penal responsibility with particular emphasis on the specifics of these proceedings against the background of criminal proceedings in criminal cases. Within the framework of the module, the student is acquainted with basic information on Polish fiscal penal law, including in particular: - sources of fiscal criminal law - the scope of autonomy of this branch of criminal law about general criminal law - the interrelationship of the Fiscal Penal Code with the regulations of tax, customs, foreign exchange and gambling law - the elements of the basic types of fiscal offences and offenses - principles of fiscal criminal liability - assumptions and structure of penal fiscal measures - specificity of the regulation of the fiscal penal process and the scope of application on its grounds of the provisions of the Code of Criminal Procedure - the principles of the fiscal penal process - parties to the fiscal penal process and their procedural representatives - unique modes of proceedings in fiscal criminal cases.
List of modules that must be completed before starting this module (if necessary): not applicable
Learning outcome of the module Codes of the learning outcomes of the programme to which the learning outcome of the module is related [level of competence: scale 1-5]
Able to asses the content of the legal norms concerning categories of fiscal crimes and fiscal offenses in light of the statutory criteria for their distinction [K01]
 K01 [4/5]
Identifies the regulations of criminal fiscal law and regulations of tax, customs, foreign exchange and gambling law [U01]
 U06 [4/5]
Recognizes the statutory elements of the basic fiscal offenses defined in the Fiscal Penal Code [U02]
 U04 [5/5]
Knows the modes of criminal fiscal proceedings, including modes based on consensual resolution of criminal fiscal cases [U03]
 W02 [4/5]
Able to identify the relevant regulation defining the rights and obligations of individual litigants in specific procedural configurations in criminal fiscal proceedings [U04]
 U05 [4/5]
Explains the basic concepts of criminal fiscal law [W01]
 W08 [4/5]
Has knowledge of the state bodies that play a leadership role and a supporting role within the various stages of the criminal fiscal process, the parties to the criminal fiscal process and their representatives [W02]
 W02 [5/5]
Knows the basic principles of fiscal criminal liability [W03]
 W01 [4/5]
Form of teaching Number of hours Methods of conducting classes Assessment of the learning outcomes Learning outcomes
lecture [FZ1] 15 Formal lecture/ course-related lecture [a01]  course work K01 U01 U02 U03 U04 W01 W02 W03
The student's work, apart from participation in classes, includes in particular:
Name Category Description
Literature reading / analysis of source materials [a02] Preparation for classes
reading the literature indicated in the syllabus; reviewing, organizing, analyzing and selecting source materials to be used in class
Studying the literature used in and the materials produced in class [c02] Preparation for verification of learning outcomes
exploring the studied content, inquiring, considering, assimilating, interpreting it, or organizing knowledge obtained from the literature, documentation, instructions, scenarios, etc., used in class as well as from the notes or other materials/artifacts made in class
Attachments
Module description (PDF)
Information concerning module syllabuses might be changed during studies.
Syllabuses (USOSweb)
Semester Module Language of instruction
(no information given)