Wypadek mniejszej wagi w prawie karnym skarbowym

Kamil Frąckowiak
2020 Studia Prawnoustrojowe  
The author analyses the provisions of the Fiscal Criminal Code in thescope of criteria for the division of criminal fscal types of offences. Particularattention is devoted to the criterion for assessing contravenalisation, whichoccurs in fscal criminal law as a minor accident. It postulates, among others,removing the minor accident variant related to the low-value criterion andthe consideration of the motives. This is dictated by the "detachment" of therequirement for positive motives in the
more » ... ender's actions from the realitiesof fscal crimes and its "economic" nature.
doi:10.31648/sp.4896 fatcat:uktlaitqkzfivbeh753cb7tst4