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Title:

Stan wyższej konieczności w prawie karnym skarbowym

Alternative title:

The state of higher necessity in Fiscal Penal Law

Creator:

Sawicki, Janusz

ORCID:

0000-0002-2952-9544

Subject and Keywords:

fiscal penal law ; state of higher necessity ; low social harmfulness of the act ; fault exclusion

Description:

Tyt. tomu: Założenie racjonalnego prawodawcy w polskim porządku prawnym. Księga Jubileuszowa z okazji siedemdziesięciopięciolecia Wydziału Prawa, Administracji i Ekonomii Uniwersytetu Wrocławskiego

Abstract:

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.

Place of publishing:

Wrocław

Publisher:

Wydawnictwo Uniwersytetu Wrocławskiego

Contributor:

Jabłoński, Mariusz. Red. ; Jarosz-Żukowska, Sylwia. Red.

Date issued:

2020

Identifier:

ISSN 0137-1134 ; ISSN 0239-6661

DOI:

10.19195/0137-1134.120.65

Source:

PAd P 101660 II

Language:

pol ; eng

Relation:

Acta Universitatis Wratislaviensis, ISSN 0239-6661, No 3978. Przegląd Prawa i Administracji 2020, 120, cz. 2, s. 227-239

Is version of:

Czasopisma Naukowe w Sieci (CNS)

Rights holder:

© Copyright by Wydawnictwo Uniwersytetu Wrocławskiego Sp. z o.o., Wrocław 2020

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