„Prawo do popełnienia błędu” według art. 21a ustawy Prawo przedsiębiorców jako instytucja zaniechania ukarania sprawcy w prawie karnym skarbowym
“Right to make a mistake” according to art. 21a of the Law on Entrepreneurs as an institution of refraining from punishing the perpetrator in fiscal penal law

Summary/Abstract: 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 fine or an administrative fine. It is an institution that has not existed in the Polish legal system and has been in force since January 1, 2020. The adopted solutions are beneficial for entrepreneurs. The mere awareness of the existence and the possibility of exercising the “right to make a mistake” increases the comfort of running a business. The aim of the article is a dogmatic and legal analysis of the indicated institution from the penal fiscal perspective through the prism of positive and negative premises for its application, as well as the criminal law consequences for a novice entrepreneur as the perpetrator of a fiscal offence.

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