New Types of Invoice Fraud in the Polish Criminal Code. A Return to Specific Criminal Law Protection of Collective Property? Cover Image

Nowe typy tzw. przestępstw fakturowych w Kodeksie karnym – powrót do szczególnej prawnokarnej ochrony „mienia społecznego”?
New Types of Invoice Fraud in the Polish Criminal Code. A Return to Specific Criminal Law Protection of Collective Property?

Author(s): Rafał Fic
Subject(s): Criminal Law, Law on Economics
Published by: Wydawnictwo Uniwersytetu Śląskiego
Keywords: criminal protection of collective property; counterfeiting; invoice

Summary/Abstract: The paper makes a distinction between criminal law protection of collective property and that of individual property. It discusses both the amendments of the Polish Criminal Code made on 10 February 2017 and arguments for their introduction. In conclusion, the paper points to some similarities between more severe criminal liability for crimes against collective property under the communist regime and stricter criminal liability for invoice frauds.

  • Issue Year: 30/2020
  • Issue No: 4
  • Page Range: 97-110
  • Page Count: 14
  • Language: Polish