Distinction criteria for fiscal torts
Publikacja:
Nowa Kodyfikacja Prawa Karnego Tom 47 (2018)
Strony od 25 do 40Abstrakt
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.
Pobierz artykuł PDF
Zamierzasz pobrać artykuł darmowy. Tutaj znajdziesz informacje o zasadach pobierania darmowych artykułów z bazy.