Abstract
This article presents a critical analysis of insurance fraud with a legal comparative perspective. In the author’s opinion, it is beyond doubt that the Polish solution needs change. Nonetheless, the scope of this change may vary. A look at this type of prohibited act regulated in foreign legal systems may be helpful in formulating conclusions for the Polish law as it stands and proposals for the law as it should stand. Considering the above, part one of this article focuses on the legal-dogmatic analysis of the crime under Article 298 § 1 of the Polish Penal Code, and its counterparts in the subsidiary model (i.e., in Germany, Austria and Finland). A detailed study precedes the process of modelling the liability for the commission of an insurance fraud, taking into account the specificity of economic crime and the various approaches taken by European legislatures, while preliminary conclusions resulting from the analyses carried out have been formulated in the summary. However, it should be pointed out at this point that the presentation of the final conclusions will take place after the discussion regarding the independent model, which will be presented in part two of the article.
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