Monitor Podatkowy

no. 8/2017

Material and intellectual falsity in the context of the February amendment of the penal code

Sebastian Kowalski
Autor jest adiunktem na Wydziale Prawa i Administracji Uniwersytetu Zielonogórskiego, sędzia Sądu Rejonowego w Wałbrzychu.
Abstract

In the present study there is a deliberation on legislative changes which were introduced into the penal code on 1 March this year and primarily concern classifying new crimes connected with falsifying invoices. Apart from presenting new types of forbidden acts regarding statutory changes a significant part is devoted to the scope of penalization.In author’s opinion the changed amendment should be criticized, especially because of the fact that new crimes were in the classifying regulations were conceptualized too broad and the lines of statutory danger of punishment for mentioned crimes were too restrictive.