Distinction criteria for fiscal torts

• Autorzy: Katarzyna Łucarz
• Języki publikacji: EN

Abstrakty

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.

Słowa kluczowe

EN

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

• Wydawca: Wydawnictwo Uniwersytetu Wroclawskiego
• Czasopismo: Nowa kodyfikacja prawa karnego
• Rocznik: 2018
• Tom: 47
• Strony: 25-40

Twórcy

autor

Katarzyna Łucarz

• University of Wroclaw