Active regret in the light of the latest amendments to Fiscal Penal Code

Abstract

This study presents changes, both planned and introduced, concerning the traditional institution of fiscal penal law, which is active regret. The publication consists of four thematic areas. The first presents the general characteristics of active grief and an overview of the functions that this institution performs. The second and third areas contain a presentation of the proposed changes, finally withdrawn, in terms of positive and negative premises, respectively, of active regret. The fourth part of the article discusses the changes introduced to the Fiscal Penal Code, enabling the submission of the notification to the financial body of the preparatory
proceedings also via an account at the e-Tax Office. The publication ends with conclusions in which the Author assesses the current legal regulations in the field of the title issue.