Are extenuating circumstances considered when you sin?

Sophistry - Since I’m not at law school today, where we have a commentary to the C.I.C. in the library, I googled around to see what the “intrinsically evil” clause refers to. This blog by a Catholic professor offers an extensive discussion of the concept, which, to sum it up, says that an act which is “intrinsically evil” carries the intention to upset divine order in itself, so the act is evil regardless of any actual intention the agent might have.

In paragraph 80 of his encyclical Veritatis Splenor, John Paul II cites a list of examples for intrinsically evil acts set up by the Second Vatican Council:

Later on, we read:

At least it is acknowledged that the immediate intentions of the agent cannot be ignored altogether. And it should be noted that the “intrinsically evil” clause is cited in #4 of canon 1323 only; whether this measn that in the other cases you’re exempt from penalty even if the act is intrinsically evil, or if it means that the other acts are never intrinsically evil, is a matter of debate.

Although I’m an opponent of abortion myself, I find it striking, btw, that Canon Law seems to treat abortion (canon 1398 - automatic excommunication) more harshly than the killing of born life (canon 1397, as cited).