TREASURY CRIMES AND TREASURY OFFENSES AGAINST FOREIGN EXCHANGE TURNOVER FOR A CRIMINAL TREASURY CODE OF REPUBLIC OF POLAND

Ruslan Volynets

Abstract


The content of the second division of the Criminal Treasury Code of the Republic of Poland called “Special part” and the content of it`s separate sections are examined in the article. This Code is the source of the criminal law of the Republic of Poland and other criminal laws, one of which is the Criminal Code of the Republic of Poland. Given this author has devoted major attention at first to the general characteristics of the criminal law crimes of treasury and treasury offenses of Poland, its relationship with criminal law, which provides the responsibility for the perpetration of certain types of crimes. After that, the author reveals structural features of “Common part” and “Special part” of the Criminal Treasury Code, the content of it’s certain “elements”.

The need for analyze certain provisions of “Special part” of the Criminal Treasury Code of the Republic of Poland to improve existing criminal legislation of Ukraine is explained by author. Given this the author admits such basic tasks of the research: general characteristic of of certain sections of “Special part” of the Criminal Treasury Code; meaningful description of individual sections of “Special part” of this Code which includes treasury crimes and offenses against currency exchange.

In the article the author notes that Department II of “Special part” of the Criminal Treasury Code includes chapters 6-9, the content of which is assigned the following a group of treasury crimes and offenses: against tax liabilities and payments for subsidies or subventions (section 6), against the Customs Duty relationships and rules of circulation of goods and services abroad (section 7) against currency circulation (section 8) and against gambling (section 9).

The author determine the types of treasury crimes and offenses against the currency circulation and organize them.

Keywords


treasury; crime; offense; Code; responsibility; law

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ISSN (Print) : 2449-7320

ISSN (Online) : 2449-8726