طبيعة الخطأ في الجريمة الضريبية

الملخص EN

It is a given axiom that: There is no crime without a fault, whether this mistake was intentional or not.

The material of the crime alone is not sufficient to establish criminal responsibility, as no person is asked about a crime he committed unless there is a relationship between the material of that crime and his psyche, and this statement is also true.

On the tax crime, which is defined as: behavior that involves wasting a tax interest or exposing it to danger, for which the legislator arranges a criminal penalty.

The legislator may explicitly refer in the criminal text to the nature of the error required in the tax crime, as this nature can be clarified through the expression formulas that the legislator uses to denote his requirement of intentional or unintentional error for the establishment of the moral element in that crime.

The legislator was silent about explaining the nature of the error required in some tax crimes, which sparked a wide jurisprudential controversy, so one opinion went to say that the legislator did not require an error in this type of crime, and another opinion went to the fact that the legislator required an error in this type of crime, except that The latter opinion was correct, and they were divided into two directions, as it adopted the idea of the supposed error, and the other direction adopted the idea of fixed error.