Invoice frauds: crimes against the credibility of documents?

Czasopismo Prawa Karnego i Nauk Penalnych Rok XXII: 2018, numer 3
Journal of Criminal Law and Penal Studies Volume XXII: 2018, No. 3

Monika Utracka - Ph.D. candidate, Jagiellonian University, Chair of Criminal Law;

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Keywords

document, crimes against the credibility of documents, fiscal criminal law

Summary

In this article, the author analyzes the legitimacy of locating Articles 270a and 271a of the Polish Criminal Code among crimes against the credibility of documents contained in Chapter XXXIV of this Code. This issue, apart from theoretical problems, is also associated with a range of practical consequences. Presented analysis begins with a reference to the problem of the legal good protected by the provision of Chapter XXXIV and verification whether newly introduced prohibited acts also protect those values. In the following parts of the study, the place of invoice frauds in the criminalization system of the Polish Criminal Code is examined and the practical consequences of this solution are analyzed. The author puts forward the thesis that the introduced regulations can only be viewed as ad hoc solution. Arguments presented in this paper allows for the conclusion that it is not appropriate to place invoice frauds among crimes against the credibility of documents or in Criminal Code in general.