Published: 2025-09-30

Differentiation criteria in criminal law assessments of split acts in fiscal criminal law

Łukasz Deda
Zeszyty Prawnicze
Section: Artykuły
https://doi.org/10.21697/zp.2025.25.3.08

Abstract

The aim of this article is to analyze the differentiation criteria for criminal law assessments of split acts in fiscal criminal law. It focuses on the application of measurable criteria, such as numerical values, as well as evaluative criteria in the process of classifying acts as fiscal crimes or offenses. Special attention is given to the consequences of using the minimum wage as the basis for the determination of criminal liability criteria, which raises concerns due to economic variability. I recommend the withdrawal of this approach in favor of more precise and stable regulations to improve the transparency and coherence of fiscal criminal law.

Keywords:

fiscal criminal law, measurable criteria, evaluative criteria, fiscal crime, fiscal offense, split acts

Download files

Citation rules

Deda, Łukasz. (2025). Differentiation criteria in criminal law assessments of split acts in fiscal criminal law. Zeszyty Prawnicze, 25(3), 197–219. https://doi.org/10.21697/zp.2025.25.3.08

Cited by / Share


This website uses cookies for proper operation, in order to use the portal fully you must accept cookies.