Right to make a mistake according to art. 21a of the Act — Entrepreneurs' Law and the institution of error under criminal fiscal law

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The article presents the conditions for applying the provision of Art. 21a of the Act — Entrepreneurs’ Law, which is the legal basis for the institution of the ‘right to make a mistake’ by the entrepreneur in the event of violations of the law, which would result in the imposition of a fi ne or an administrative fi ne. It is an institution that has not existed in the Polish legal system so far, and has been in force since January 1, 2020. In Art. 10 of the Fiscal Penal Code of September 10, 1999, there is an institution of error, well-established in the substantive fi scal penal law, which is considered a circumstance that diminishes or excludes the perpetrator’s fault. The institution in question may partially overlap with the content of Art. 21a sec. 1 e.l.a. The aim of this article is to make an attempt of a dogmatic legal analysis of these relationships between the institution of the right to make a mistake by the entrepreneur and the institution of a mistake in fi scal criminal law, in which it will be possible to apply them and to indicate possible ways of resolving disputed issues. The answers seem to be found on the basis of the procedural prerequisites specifi ed by law that determine the initiation and conduct of a penal fi scal trial.