@misc{Kowalski_Sebastian_Postępowanie_2022,
 author={Kowalski, Sebastian},
 copyright={Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.},
 copyright={Copyright by CNS},
 address={Wrocław},
 howpublished={online},
 year={2022},
 publisher={Wydawnictwo Uniwersytetu Wrocławskiego},
 language={pol},
 abstract={The study is devoted to the issues of incidental proceedings in executive proceedings, which are of key importance for the execution of penalties and other penal-legal measures of reaction to a fiscal offence and an offence which are in ideal concurrence, imposed on the accused in two different criminal proceedings. The author defines the legal nature of these proceedings and then indicates the interpretative doubts that may arise when interpreting the provisions of Article 181 of the Fiscal Penal Code. In the final part of the article, he provides the most important conclusions, as well as signals the necessity and direction of desirable changes to the current normative regulation.},
 title={Postępowanie incydentalne w przedmiocie rozstrzygnięcia o karnoprawnych środkach reakcji na przestępstwo skarbowe i przestępstwo będące w zbiegu idealnym (art. 181 k.k.s.)},
 type={text},
 doi={https://doi.org/10.19195/2084-5065.66.7},
 keywords={implementation of the penalty, incidental proceedings, offence, fiscal offence, ideal concurrences},
}