Nowe typy tzw. przestępstw fakturowych w Kodeksie karnym – powrót do szczególnej prawnokarnej ochrony „mienia społecznego”?

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.

Keywords

• criminal protection of collective property
• counterfeiting
• invoice