Kwartalnik Krajowej Szkoły Sądownictwa i Prokuratury * 2020* tom 40* zeszyt 4* s. 99-106* ISSN 2083-7186

Glosa do wyroku Sądu Apelacyjnego w Poznaniu z dnia 26 marca 2019 r., II Aka 20/19

Comments to the judgement of the Appeal Court in Poznań of 26 March 2019, II Aka 20/19

Dr hab. Zygmunt Kukuła - funkcjonariusz III Komisariatu Policji w Bielsku-Białej, pracownik naukowy Wyższej Szkoły Administracji w Bielsku-Białej

Data publikacji: 2020-12-31

URL: https://www.kssip.gov.pl/pobierz_plik/2020-4_40_-_glosa_z_kukula.pdf

SUMMARY:

Documentation of business operations is subject to intensified protection in multiple areas, and also under criminal law. There are many offences listed in various Acts that are aimed against incorrectly generated documentation of enterprises. One of them is unreliable maintenance of business documentation as referred to in Article 303 of the Criminal Code. There is relatively little interest of case law in that regulation, and the number of rulings published so far is highly unsatisfactory. The judgement that is commented on intends to put an order to the subject matter of related liability. In particular, this refers to a selection of one of two colliding bases of criminal liability.

Key words: business documentation, abuse of trust, management of enterprise, penal liability, offence.

Bibliographic Citation:

KUKUŁA, Z. Glosa do wyroku Sądu Apelacyjnego w Poznaniu z dnia 26 marca 2019 r., II Aka 20/19, Kwartalnik Krajowej Szkoły Sądownictwa i Prokuratury. 2020, t. 40, z. 4, s. 99-106. ISSN 2083-7186.