Abstract

Purpose: conducting an analysis of statutory elements of the crime described in art. 240 of the Polish Penal Code (punishable failure to report a crime). Methods: the basic method employed in the analysis is the legal dogmatic method. Results: the analysis indicates that in the event of art. 240 of the Penal Code, the protected object is the judiciary in criminal matters. The duty to report criminal offences (those enumerated in the provision under consideration and terrorist offences) is imposed on anyone who has credible knowledge of the criminal preparation or attempt or commission of such a criminal act. Such a report, addressed to the authority appointed to prosecute criminal offences, must be made promptly. It is a formal offence (not characterized by its effects), individual as to the act, which can be committed in both forms of intent (dolus directus and dolus eventualis). The criminal legislation provides for three cases of exclusion of criminal liability for an offence under art. 240 (specified in art. 240 § 2, 2a and 3). Discussion: there are doubts whether the catalogue of crimes covered by the denunciation obligation is too broad or not. Differences in interpretation arise in the context of a conflict between the need to keep professional secrecy and the obligation to denounce under art. 240 of the Penal Code.

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