Results 121 to 130 of about 304 (138)
Some of the next articles are maybe not open access.

Tax case law as a source of error of law in the context of criminal and fiscal penal liability

Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych
In exceptional circumstances, an error of law (error iuris) may exempt or mitigate criminal or fiscal penal liability for a crime: if justified, it excludes guilt, while even an unjustified error can reduce the degree of guilt and the penalty. The paper concerns the error in tax law provisions when discussing the criminal law protection of tax ...
exaly   +2 more sources

CHANGES IN THE MODEL OF PENAL LIABILITY OF COLLECTIVE ENTITIES IN THE POLISH LEGAL SYSTEM – A REAL BREAKTHROUGH OR A MANIFESTATION OF OPPORTUNISM?

open access: yes
The model of liability of collective entities for acts prohibited under penalty, introduced into the Polish legal system by the Act of 28 October 2002 (consolidated text, Journal of Laws of 2020, item 358, as amended), which entered into force on 28 ...
Magdalena BŁASZCZYK
exaly   +2 more sources

Nigeria: Penal liability for unlawful access to computers

Computer Law Review International, 2022
exaly  

Current aspects of penal surgical liability in Greece

Journal of Clinical Forensic and Legal Medicine, 2013
Emmanouil I Sakelliadis   +1 more
exaly  

El Ministerio Fiscal como órgano y parte en el proceso penal con tribunal de jurados

Anales De La Universidad De Alicante Facultad De Derecho, 1983
exaly  

Employer Penal Liability against Employee Offence in Their Occupational Realm

Oman Chapter of Arabian Journal of Business and Management Review, 2017
exaly  

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