Abstract

The Act on the amendment of the Value Added Tax Act and certain other acts of 1 December 2016 came into force as of 1 January 2017. Apart from the Value Added Tax Act, also the provision of the Penal Fiscal Code were amended by that amending statute. The ratio legis of adopted normative solutions is seen by the legislator in the need to seal the tax system and consolidated its protection against the pathologies with respect to certain taxes. Such goals shall be attained by the changes in the Penal Fiscal Code which consist in increasing the degree of repressiveness of penal law consequences of dishonest issuing or using an invoice as well as novel normative solutions. The article critically analyses the changes concerning penal law consequences of dishonest issuing or using an invoice as compared with previously applicable solutions.