Abstract

Art. 77(2) and Art. 79(4) of the Accounting Act penalise failure to prepare financial statements and failure to submit such statements to the competent registry court. As there are many various situations in which it is possible to commit such crimes, it is necessary to analyse each case very cautiously. Only then it is possible to distinguish acts that are particularly grave from the trivial ones. The aim of this article is to indicate safety anchors which might enable proper criminal law responses in different situations.