The Author of this paper has undertaken to present the difference between dissimulation and negligence in the context of the failure of an ecclesiastical superior to react to a breach of the law. On the basis of available studies, he presented the institution of dissimulation. In order to show the essence of the operation of this canonical institution as clearly as possible, he referred to the general theory of the juridical act. He pointed out that dissimulation is not related to the essential part of the act that is dissimulated, but is based on the accidental part of this act, i.e. the circumstances. By presenting the general assumptions of dissimulation, he showed how to distinguish it from negligence. This may make it possible to determine whether an ecclesiastical superior is legally and morally responsible for failing to act against a breach of the law.
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