Distinction criteria for fiscal torts

Katarzyna Łucarz

doi:10.19195/2084-5065.47.3

Vol. 47 (2018)

Distinction criteria for fiscal torts

Katarzyna Łucarz

https://orcid.org/0000-0003-3130-2389

https://doi.org/10.19195/2084-5065.47.3

Pages: 25 - 40

PDF (Język Polski)

Abstract

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:

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

Published

03-08-2018

Citation rules

Łucarz, K. (2018). Distinction criteria for fiscal torts. Nowa Kodyfikacja Prawa Karnego, 47, 25–40. https://doi.org/10.19195/2084-5065.47.3