Subject and Keywords:
The topic of the article is the desirability of restoring in fiscal penal law the state of higher necessity, by use of art. 26 of the Penal Code. The article is an attempt to answer the questionof would such a solution be the appropriate legal response in special circumstances related to the behaviour of the perpetrator of the fiscal offense or the petty fiscal offense and served to make the case law more uniform in fiscal criminal matters? The author assesses the legal status, describing the state of higher necessity in art. 26 of the Penal Code and replacement constructions in art. 1 § 2 and 3 Fiscal Penal Law, about the low social harmfulness of the act and fault exclusion, describing interpretation difficulties in fiscal penal law. Finally, the author draws a conclusion on this topic and makes a comparison with the draft amendment in the Fiscal Penal Code.