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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 ...
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