Abstract
The paper discusses the problems connected with the subject signs of offence of favoring creditors. Regarding this matter it is particularly important to find the sanctioned norm whose violation may result in criminal liability under the art. 302 § 1 of the Penal Code. For this purpose it is necessary to refer to norms lying outside criminal law, namely to the norms of civil and economic law. The analysis of the norms of the Code of Civil Procedure, Bankruptcy Law and the Code of Commercial Companies leads to the conclusion that, in fact, there are no legal norms that would allow the reconstruction of the order in which the debtor shall satisfy his creditors. For this reason it is not possible to apply discussed provision of law correctly, which raises the question of the legitimacy of its existence within current legal system
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