Focus is paid to the decision of the Supreme Court of 13.12.2017, files mark 5 Tdo 1029/2017 and accessory of participation, unsuccessful and ineffective instigating of a criminal offense and criminality of the developmental stages of criminal offenses, reduction of the tax, fee and similar obligatory payments pursuant to § 240 CC and distortion of the data on the state of the economy and assets pursuant to § 254 TrZ. In addition, the authors deal with the offer of fictitious invoices instead of paying the debt.