From the bench: When a VAT receipt costs more than the sale itself
The daily application of criminal law sees the parties to a lawsuit, that is the prosecution, the defence and, ultimately, the Courts of Criminal Jurisdiction, applying not only the strict dictat of the Criminal Code but also legal principles which are considered part and parcel of any criminal law justice system based on the principles of rule of law. Some of these legal principles are enshrined in the Criminal Code itself, others can be deduced from the Code itself, yet others − without being written in law − are still considered to be foundation pillars of any criminal law justice system worth its salt. Chief among such principles is found in the Latin maxim: Actus Non Facit Reum Nisi Mens Sit Rea. This maxim states that a person is guilty of a criminal act only if such acts are accompanied by a criminal intention. This is the general rule. Yet, exceptions to the rule exist. In the evolution of criminal law, a new branch of this law, known as administrative criminal law, sees the creation of crimes whereby for there to be a finding of guilty, the prosecution need not prove the accused’s criminal intention. The prosecution need only prove the act done. Administrative...