Open AccessWypadek mniejszej wagi w prawie karnym skarbowym
Author(s) -
Kamil Frąckowiak
Publication year - 2020
Publication title -
studia prawnoustrojowe
Language(s) - English
Resource type - Journals
eISSN - 2720-7056
pISSN - 1644-0412
DOI - 10.31648/sp.4896
Subject(s) - minor (academic) , criminal code , accident (philosophy) , criminal law , law , political science , criminal procedure , criminology , law and economics , psychology , sociology , philosophy , epistemology
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 offender’s actions from the realitiesof fscal crimes and its “economic” nature.