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(1) In determining the penalty, mitigating circumstances are deemed to be:

a) the first-time commission of a minor or less serious offence;

b) the commission of the offence by a minor or a person who has reached the age of 18 years but has not reached the age of 21 years;

c) the commission of the offence as a result of a combination of difficult personal or family circumstances;

d) the offence committed by a person with reduced responsibility;

e) prevention by the offender of the harmful consequences of the offence committed, voluntary reparation of the damage caused or removal of the damage caused;

f) self-reporting, actively contributing to the detection of the offence or to the identification of the offenders, or admission of guilt;

g) the illegality or immorality of the victim's actions, if they caused the crime;

h) the commission of the offence as a result of physical or mental coercion, which does not remove the criminal nature of the offence, or because of material, occupational or other dependence;

i) commission of the offence by a person in a state of intoxication, caused by the involuntary or forced consumption of substances referred to in Article 24 or by the consumption of such substances without being aware of their effect;

j) committing the offence beyond the legal limits of self-defence, detention, state of extreme necessity, justifiable risk or as a result of the execution of a superior's order or intruction;

k) the serious impairment, by the offence committed, of the offender or the weight of the penalty imposed on him, because of his advanced age, state of health or other circumstances;

l) the expiry, since the commission of the offence, of at least two thirds of the limitation period for prosecution prescribed for the offence, or the exceeding of a reasonable time limit for the examination of the case, taking into account the nature of the offence, if the delay was not caused by the offender.

(2) The court may consider as mitigating circumstances other circumstances not provided for in paragraph (1).

(3) In determining the penalty, the court shall not consider as mitigating a circumstance which is considered by law to be an element of an offence.