Abstract

Credit fraud crime provided for in article 297 § 1 of Polish Criminal Code is presented by the authors of the numerous comments by the prism of irregularities in credit agreements. They completely ignore the issue of bank guarantees or settle down only on the deCning it as the Cnancial instrument. The diDerences that exist between the credits and guarantees mechanisms do not allow for the direct application of solutions that match one of these Cnancial instruments to the second Cnancial instrument. In the publication author indicate these diDerences and the scope of application of the gist of article 297 § 1 of Polish Criminal Code in respect of a bank guarantee. The article presents the results of a research that was conducted with the use of research methods used in law sciences.

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