Abstract
<jats:p>The relationship between criminal tax proceedings and other proceedings The monograph contains the scientific achievements of the National Scientific Conference &ldquo;Criminal fiscal proceedings and other proceedings conducted under the Act&rdquo;, which took place on 15 and 16 May 2025 in Szczecin. The conference was organised primarily by the Criminal Procedural Law Research Team at the Faculty of Law and Administration of the University of Szczecin, as part of the scientific project Szczecin Criminal Fiscal Legal Meetings. Renowned Polish specialists in the field of criminal law and proceedings as well as tax law and proceedings participating in the conference prepared studies on exceptionally difficult issues, such as: the relationship between criminal fiscal proceedings and criminal proceedings, concurrent criminal offences, the determination of tax liabilities by criminal courts, and the relationship between criminal fiscal proceedings and tax proceedings. These studies address both issues that are key to Polish legal literature and issues that are of exceptional importance for the practice of law.</jats:p>