An updated electronic commentary on the Penal Fiscal Code (LEX/el. 2026, Wolters Kluwer Publishing), co-authored by SPCG Partners Agnieszka Soja and Jacek Błachut PhD, has been published in the LEX legal system.
The publication expands and updates the commentary prepared by the authors two years ago. The current edition incorporates legislative amendments as well as recent case law.
Special emphasis in the study is placed on the practical aspects of applying penal fiscal regulations, including their importance in the context of performing public law duties, particularly tax obligations. The authors also discuss the relationship between penal fiscal law and tax law – both substantive and procedural – and highlight connections with general criminal law.
The commentary is addressed to legal practitioners involved in the application of penal fiscal law, including judges, prosecutors, advocates, and legal counsels, as well as tax advisors and tax administration officials. It may also serve as a valuable source of knowledge for entrepreneurs and individuals responsible for financial and tax matters within organizations.