Consensual Model of Procedure on Granting a Consent to Voluntary Submission to Liability in Cases of Fiscal Crimes and Infractions – an Outline of the Problem

The paper addresses the issues of the model of proceeding for granting a consent to voluntary submission to liability. An attempt was made to show the features of the consensual model of proceedings and an analysis was made of the basic condition of “payment of a public-law receivable” starting the negotiation procedure on other conditions specified in Article 146(2) of the Code of Criminal Procedure. The last part of the article contains some remarks relating to the judicial proceedings with emphasis on the “benefit” for the accused in the form of a judgment in which the court allows for voluntary submission to liability – it is not entered in the National Criminal Register and it does not constitute a condition for fiscal recidivism.