Selected remarks on the standards for attributing criminal liability for invoice-related offences related to the activities of an organised criminal group

In prosecutorial and judicial practice, there is a noticeable tendency to attribute criminal liability for invoice-related offences committed in connection with the operation of an organised criminal group in a way that may raise serious doubts from the perspective of interpretative standards that should be adhered to in a democratic state. It happens that prosecutors and courts, taking shortcuts, abuse certain normative constructs (primarily the continuous offence under Article 12(1) of the Criminal Code) and apply unacceptable simplifications and presumptions. The purpose of this paper is to express strong opposition to such practices and to remind how criminal liability for offences committed in connection with the operation of an organised criminal group should be attributed when such offences are committed in various forms of criminal collaboration (primarily complicity and aiding and abetting).