This paper aims to present the difference between dissimulation and negligence in the context of the failure of an ecclesiastical superior to react to a violation of the law. The institution of dissimulation is presented on the basis of available research. In order to show the essence of this canonical institution as clearly as possible, reference is made to the general theory of the legal act. It is pointed out that dissimulation does not involve the essence of the dissimulated act, but its accidental element, i.e., the circumstances. By presenting the general assumptions of dissimulation, the author shows how to distinguish dissimulation from negligence. This can enable determination whether an ecclesiastical superior is legally and morally accountable for failing to act against a violation of the law.
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