Wypadek mniejszej wagi w prawie karnym skarbowym
A minor accident in fiscal criminal law

Summary/Abstract: The author analyses the provisions of the Fiscal Criminal Code in the scope of criteria for the division of criminal fiscal types of offences. Particular attention is devoted to the criterion for assessing contravenalisation, which occurs in fiscal criminal law as a minor accident. It postulates, among others, removing the minor accident variant related to the low-value criterion and the consideration of the motives. This is dictated by the “detachment” of the requirement for positive motives in the offender’s actions from the realities of fiscal crimes and its “economic” nature.

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