Criminal fiscal law Field of study: Administration
Programme code: W5-S2AD19.2024

Module name: Criminal fiscal law
Module code: pkps_a2_03
Programme code: W5-S2AD19.2024
Semester: winter semester 2025/2026
Language of instruction: Polish
Form of verification: exam
ECTS credits: 3
Purpose and description of the content of education:
The task of the course is for students to acquire knowledge, skills and competence in understanding the role of fiscal criminal law in the system of law, the functions of this branch of criminal law, its sources, links with non-criminal regulations, the principles of fiscal criminal responsibility and the structure and assumptions of the system of criminal penal measures. As part of the course, the student is acquainted with the basic information on Polish fiscal criminal law, including in particular: - sources of fiscal criminal law - the scope of autonomy of this branch of criminal law in relation to the 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 offenses and offenses - principles of fiscal criminal liability - assumptions and structure of penal-fiscal measures of punishment - special features of the penal-fiscal procedure
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]
seeks solutions to resolve criminal fiscal cases in a consensual manner [K01]
 K_K04 [4/5]
is able to correctly interpret, forecast, explain, as well as respond to social, cultural, political phenomena affecting lawmaking and administrative decision-making and the economic situation [U01]
 K_U01 [2/5]
recognizes the statutory elements of the basic fiscal crimes and offenses set forth in the Fiscal Penal Code [U02]
 K_U10 [3/5]
knows the basic concepts of criminal fiscal law [W01]
 K_W11 [1/5]
knows the regulations of the fiscal criminal law and the regulations of the tax, customs, foreign exchange and gambling law [W02]
 K_W09 [5/5]
knows the extra-criminal concepts that complement the statutory descriptions of criminal acts [W03]
 K_W09 [5/5]
Ma wiedzę na temat organów państwa odgrywających rolę kierowniczą i rolę pomocniczą w ramach poszczególnych stadiów procesu karnego skarbowego [W04]
 K_W05 [5/5]
Form of teaching Number of hours Methods of conducting classes Assessment of the learning outcomes Learning outcomes
lecture [01] 30 Formal lecture/ course-related lecture [a01]  exam W01 W02 W03 W04
practical classes [02] 15 Explanation/clarification [a05] 
Activating method – discussion / debate [b04] 
Activating methods: a case study [b07] 
Activating method – flipped classroom [b09] 
Individual work with a text [f02]  		course work K01 U01 U02 W01
The student's work, apart from participation in classes, includes in particular:
Name Category Description
Search for materials and review activities necessary for class participation [a01] Preparation for classes
reviewing literature, documentation, tools and materials as well as the specifics of the syllabus and the range of activities indicated in it as required for full participation in classes
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
Consulting materials complementary to those indicated in the syllabus [a04] Preparation for classes
agreeing on materials complementary to those indicated in the syllabus, supporting the implementation of tasks resulting from or necessary for class participation
Getting acquainted with the syllabus content [b01] Consulting the curriculum and the organization of classes
reading through the syllabus and getting acquainted with its content
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
Implementation of an individual or group assignment necessary for course/phase/examination completion [c03] Preparation for verification of learning outcomes
a set of activities aimed at performing an assigned task, to be executed out of class, as an obligatory phase/element of the verification of the learning outcomes assigned to the course
Attachments
Module description (PDF)
Information concerning module syllabuses might be changed during studies.
Syllabuses (USOSweb)
Semester Module Language of instruction
(no information given)