TFL Vsebine / Revija Poslovodno računovodstvo

Prekrški veljajo v kazenskopravni teoriji za milejšo obliko kaznivih ravnanj. Temu primerno so lahko urejeni z akti, ki so na hierarhični lestvici uvrščeni nižje od zakonov, njihovo sankcioniranje pa se praviloma obravnava v hitrem postopku pred različnimi upravnimi organi. Sistemski predpis, ki v RS ureja prekrške, Zakon po prekrških (ZP-1), je z novelo iz leta 2016 (ZP-1J) posegel v dihotomijo kaznivih ravnanj in uvedel še tretjo obliko: administrativne kazni. Sankcioniranje pravnih oseb za administrativne kršitve na taksativno določenih področjih, ki jim je skupna stroga regulativna ureditev, je z novelo izvzeto iz ZP-1, njihova ureditev je prepuščena področnim predpisom. Namen uvedbe administrativnih kršitev je v preventivnem delovanju, da se z relativno visokimi denarnimi kaznimi pravne osebe odvrača od izvrševanja administrativnih kršitev. Zakonodajalec bo pri njihovi uvedbi v področnih predpisih moral spoštovati načelo razločnosti (lex distincta) in jasno razmejiti med administrativnimi kršitvami in regulatornimi prekrški, da ne bo prihajalo do podvajanja kaznivih ravnanj in posledično kršitev načel pravne države.

In punitive law theory, minor offences are deemed to be a less severe form of criminal conduct. Therefore, minor offences can be regulated by acts that are lower than laws in the hierarchy of legal acts, while sanctions for the violation of minor offences are, as a general rule, decided in expedited proceedings before various administrative bodies. In the Republic of Slovenia the systemic regulation that determines minor offences is the Minor Offences Act [ZP-1], which was amended in 2016 [ZP-1J]; this amendment interfered with the established dichotomy of criminal conduct, as it introduced a third type of criminal conduct, i.e. administrative violations. The imposition of sanctions on legal entities for administrative violations in exhaustively listed areas, which have in common strict regulation, was excluded from the Minor Offences Act [ZP-1] by the amendment of the Minor Offences Act [ZP-1J]; administrative violations are to be regulated in specific regulations. The primary purpose of administrative sanctions is preventive, i.e. by prescribing relatively high fines legal entities are deterred from committing administrative violations. The legislature will have to observe the principle that there must be a sufficient difference between legal rules - i.e. lex distincta, and clearly distinguish between administrative violations and minor offences so that there is sufficient differentiation between various types of criminal conduct; lack of such differentiation may result in violations of the principles of a state governed by the rule of law.