Fiscal criminal law Field of study: Law
Programme code: W5-NMPR19.2025

Module name: Fiscal criminal law
Module code: K5_pr_kar_skar 09
Programme code: W5-NMPR19.2025
Semester: winter semester 2029/2030
Language of instruction: Polish
Form of verification: course work
ECTS credits: 4
Purpose and description of the content of education:
The aim of the module is for students to acquire knowledge, skills, and competences in understanding the role of fiscal penal law within the legal system, the function of this branch of criminal law, its sources, its connections with non-criminal regulations, the principles of fiscal criminal liability, and the structure and assumptions of the system of fiscal penal measures. As part of the course, students are introduced to key information concerning Polish fiscal penal law, particularly: - the sources of fiscal penal law, - the extent of its autonomy in relation to general criminal law, - the connections between the Fiscal Penal Code and tax, customs, foreign exchange, and gambling regulations, - the elements of basic types of fiscal crimes and misdemeanors, - the principles of fiscal criminal liability, - the structure and assumptions of fiscal penal measures, - the specific features of fiscal penal 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]
Is ready, in a professional and ethical manner, to seek solutions to resolve criminal fiscal cases in a consensual manner. [pks_01]
 K_K07 [4/5]
Is ready to interpret, predict, explain, as well as react to social, cultural, political phenomena influencing law-making and administrative decision-making and the economic situation within criminal fiscal law. [pks_02]
 K_K02 [4/5]
Is able to prepare a draft of conclusions and determinations related to fiscal penal law, using the knowledge he/she has acquired concerning liability for fiscal offences, penal institutions, penal measures and procedures of fiscal penal proceedings. [pks_03]
 K_U10 [3/5]
Is familiar with the subject of the regulation of fiscal criminal law, as well as with the obligations of the subjects and addressees of the law in this respect. [pks_04]
 K_W10 [3/5]
Is familiar with the institutions and constructions of fiscal criminal law and the regulations of tax, customs, foreign exchange and gambling law. [pks_05]
 K_W08 [3/5]
Knows and understands the regulations on the implementation of public finances and the tax system in Poland and the European Union, the functioning of structural funds and the principles of public property management. [pks_06]
 K_W06 [3/5]
Form of teaching Number of hours Methods of conducting classes Assessment of the learning outcomes Learning outcomes
lecture [K5_pr_kar_skar 1] 20 Lecture-discussion [b02]  course work pks_01 pks_02 pks_03 pks_04 pks_05 pks_06
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
Verification / adjustment / discussion of syllabus provisions [b02] Consulting the curriculum and the organization of classes
consulting the content of the syllabus, possibly in the presence of the year tutor or members of the class group, and, if necessary, reassessing the provisions concerning special conditions for class participation, e.g., space and time requirements, technical and other requirements, including conditions for participation in classes outside the walls of the university, classes organized in blocks, organized online, etc.
Consulting the schedule [b03] Consulting the curriculum and the organization of classes
getting acquainted with the class schedule, possibly in the presence of the year tutor, in order to optimize participation in classes, including those supplementary to the core subjects listed in the pursued study programme
Determining the stages of task implementation contributing to the verification of learning outcomes [c01] Preparation for verification of learning outcomes
devising a task implementation strategy embracing the division of content, the range of activities, implementation time and/or the method(s) of obtaining the necessary materials and tools, etc.
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
Analysis of the corrective feedback provided by the academic teacher on the results of the verification of learning outcomes [d01] Consulting the results of the verification of learning outcomes
reading through the academic teacher’s comments, assessments and opinions on the implementation of the task aimed at checking the level of the achieved learning outcomes
Development of a corrective action plan as well as supplementary/corrective tasks [d02] Consulting the results of the verification of learning outcomes
reviewing and selecting tasks and activities enabling the elimination of errors indicated by the academic teacher, their verification or correction resulting in completing the task with at least the minimum passing grade
Attachments
Module description (PDF)
Information concerning module syllabuses might be changed during studies.
Syllabuses (USOSweb)
Semester Module Language of instruction
(no information given)