Criminal liability and responsibility for misconduct in connection with failure to pay contributions for social insurance

Authors

  • Damian Wąsik Nicolaus Copernicus University in Torun - Collegium Medicum in Bydgoszcz
  • Natalia Wąsik Regional Chamber of Legal Advisers in Olsztyn
  • Tomasz Kuczur Kazimierz Wielki University in Bydgoszcz

DOI:

https://doi.org/10.12775/PBPS.2015.026

Keywords

failure to pay within the time limit of social security contributions, the persistence of behavior of the offender, misappropriation of public property, non-claim

Abstract

The purpose of this publication is to discuss the nature and causes of irregularities associated with criminal qualification of offense for not paying social security contributions, the issue of guilt evaluation, as well as limitation acts as a consequence of improper criminal qualifications. Presentation of the above. problems should eventually contribute to eliminating errors that may appear in similar cases, it may also help standardize case law. For the purposes of this study was analyzed in detail the course of three selected court proceedings in criminal cases, conducted in the years 2013-2015, concerning non-payment within social security contributions.

References

Lachowski J., Odpowiedzialność karna płatnika składek – wybrane zagadnienia, „Praca i Zabezpieczenie Społeczne” 2004, nr 12, s. 25–32.

Łabuda G., Komentarz do art. 218 Kodeksu karnego [w:] J. W. Giezek (red.), Kodeks karny. Część szczególna. Komentarz, LEX 2014.

Makowski K., Niektóre aspekty odpowiedzialności płatnika składek z tytułu popełnienia przestępstwa lub wykroczenia, „Przegląd Ubezpieczeń Społecznych” 2000, nr 5, s. 7–9.

Siwik Z., Komentarz do art. 218 Kodeksu karnego [w:] M. Filar (red.), Kodeks karny. Komentarz, LEX 2013.

Woźniewski K., Glosa do wyroku TK z 18 listopada 2010, P 29/09, „Gdańskie Studia Prawnicze – Przegląd Orzecznictwa” 2011, z. 2, s. 151–158.

State and Local Government Budget Law

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Published

2016-01-25

How to Cite

1.
WĄSIK, Damian, WĄSIK, Natalia and KUCZUR, Tomasz. Criminal liability and responsibility for misconduct in connection with failure to pay contributions for social insurance. State and Local Government Budget Law. Online. 25 January 2016. Vol. 3, no. 4, pp. 27-43. [Accessed 19 April 2026]. DOI 10.12775/PBPS.2015.026.

Issue

Vol. 3 No. 4 (2015)

Section

Articles

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