@misc{Łucarz_Katarzyna_Distinction_2018,
 author={Łucarz, Katarzyna},
 copyright={Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o.},
 address={Wrocław},
 howpublished={online},
 year={2018},
 publisher={Wydawnictwo Uniwersytetu Wrocławskiego},
 language={pol},
 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.},
 title={Distinction criteria for fiscal torts},
 keywords={fiscal petty offence, fiscal offence, act of lesser significance, statutory threshold},
}