Tax offenses under the regulation on fiscal benefits and direct aid aimed at mitigating the economic consequences of the Covid-19 pandemic

Tax offenses under the decree on fiscal benefits and direct benefits aimed at mitigating the economic consequences of the Covid-19 pandemic

The subject of the analysis is tax offenses incriminating the abuse and subsequent loss of the right to fiscal benefits and direct monetary benefits. These offenses are prescribed by the decree, which also prescribes the aforementioned benefits. The authors examine the existence of a legal basis for prescribing tax offenses through bylaws. The article points out that tax offenses, like taxes, can only be prescribed by law. Therefore, the question of the constitutionality and legality of the provisions of a bylaw that prescribes tax offenses is raised.

We deal with the analysis of the elements of tax offenses and point out the problems that courts may encounter.

We believe that the definition of the tax offenses under investigation implies the possibility of strict liability.

We point out that the rights of taxpayers to fiscal benefits and direct monetary benefits are not decided by themselves, but that these rights are granted to them by the state from which they receive these benefits. We believe that in the event of subsequent loss of the right, it is not appropriate to apply criminal law mechanisms, but it is sufficient to initiate forced collection in the tax procedure.