Distinction criteria for fiscal torts

• Authors: Katarzyna Łucarz
• Languages of publication: EN

Abstracts

EN

The author considers the issue of differentiation of fiscal torts. The author pays particular attention to the criterion of statutory threshold and an act of lesser significance. During the detailed analysis of both definitions, the author indicates deficits and drawbacks in terms of their statutory regulations. The critical comments allow the author to formulate proposals of changes in this normative area.

Keywords

EN

fiscal petty offence; fiscal offence; act of lesser significance; statutory threshold

• Publisher: Wydawnictwo Uniwersytetu Wroclawskiego
• Journal: Nowa kodyfikacja prawa karnego
• Year: 2018
• Volume: 47
• Pages: 25-40

Contributors

author

Katarzyna Łucarz

• University of Wroclaw