W podręczniku kompleksowo omówiono:

• część ogólną materialnego prawa karnego skarbowego dotyczącą zasad odpowiedzialności i systemu środków penalnych,

• część szczególną grupującą przestępstwa i wykroczenia skarbowe: podatkowe, celne, dewizowe i hazardowe, a także

• zagadnienia procesowego i wykonawczego prawa karnego skarbowego.

Drugie wydanie poszerzono o prezentację wybranych zagadnień, takich jak:

• brak możliwości stosowania w prawie karnym skarbowym instytucji stanu wyższej konieczności,

• zwalczanie zorganizowanej przestępczości podatkowej polegającej na wyłudzaniu zwrotu podatku VAT w ramach tzw. karuzeli podatkowej czy

• przeniesienie kompetencji do prowadzenia postępowań przygotowawczych w sprawach o niektóre przestępstwa podatkowe do wyłącznej właściwości naczelników urzędów celno-skarbowych.

Wydanie to uwzględnia zmiany stanu prawnego, m.in. wynikające z:

ustawy z 16.04.2020 r. o szczególnych instrumentach wsparcia w związku z rozprzestrzenianiem się wirusa SARS-CoV-2,

ustawy z 18.11.2020 r. o doręczeniach elektronicznych czy

ustawy z 30.03.2021 r. o zmianie ustawy o podatku akcyzowym oraz niektórych innych ustaw.

W każdym rozdziale podręcznika zamieszczony jest zestaw pytań kontrolnych, które będą pomocne w przygotowaniu do egzaminów.

Podręcznik jest przeznaczony dla studentów, doktorantów i aplikantów studiujących i pogłębiających znajomość tej dziedziny prawa. Publikacja będzie również przydatna dla praktyków.

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