Nowe kryterium kontrawencjonalizacji w prawie karnym skarbowym?
A New Criterion for Contraventionalization in Fiscal Criminal Law?

Summary/Abstract: The amendment to the Fiscal Penal Code of 9 May 2024, by changing the provision of Article 106f § 2 of the Fiscal Penal Code concerning the failure to declare the import and export of cash to and from the European Union, split the given prohibited act into a fiscal offense and a fiscal misdemeanour based on "small value," thereby causing systemic inconsistency and disrupting the existing legislative order within the division of prohibited acts under the special part of the Fiscal Penal Code, as well as in the creation of privileged types. The solution introduced does not fulfill the purposes underlying the amendment of 9 May 2024, since the threshold for a fiscal offense is too high and inflexible. The method of division adopted in Article 106f of the Fiscal Penal Code should be replaced with the criterion of a "case of lesser significance," as provided for in Article 106j § 2 of the Fiscal Penal Code. This would restore a clear division: the statutory threshold and the case of lesser significance would constitute fiscal misdemeanours, while small value would constitute privileged types. A critical look at the amendment of 9 May 2024 does not change the normative state that has been shaped such that "small value" currently constitutes the criterion of contraventionalization. It should be postulated that this error be corrected by way of an amendment so that "small value," as the criterion in question, does not create fiscal misdemeanours, since its role is to distinguish privileged types.

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