An administrative fine may not be imposed if five years have elapsed since the violation of the law or the effects of the violation of the law. This does not apply to cases where separate provisions provide for a time limit after which proceedings may not be initiated to impose an administrative fine or establish a violation of the law, as a result of which an administrative fine may be imposed. An administrative fine is not enforceable if five years have elapsed from the date on which the penalty should be enforced.

The limitation period for the imposition of an administrative fine is interrupted by the declaration of bankruptcy of the party. After the limitation period for the imposition of an administrative fine is interrupted, it runs again from the day following the day on which the decision on the conclusion or discontinuation of bankruptcy proceedings becomes legally binding. If the declaration of bankruptcy of the party took place before the commencement of the limitation period for the imposition of an administrative fine, this period shall begin to run on the day following the day on which the decision on the conclusion or discontinuance of the bankruptcy proceedings becomes final. The limitation period for the imposition of an administrative fine does not run, and the started one is suspended on:

1. bringing an appeal against a decision on an administrative fine to an administrative court or a common court, or a cassation appeal against a legally valid ruling on an administrative fine;
2. submitting a request to establish by a common court the existence or non-existence of a legal relationship or right;
3. service of a security order pursuant to the provisions on enforcement proceedings in administration, if separate provisions provide for the possibility of ordering security.

§ 5. The limitation period for the imposition of an administrative fine begins, and after the suspension, it continues from the day following:

1. validation of a decision of an administrative court or a common court competent to hear an appeal against a decision on an administrative fine, or a refusal to accept a cassation appeal for examination by the Supreme Court, dismissal of a cassation appeal, or repeal by the Supreme Court of the appealed judgment and ruling on the merits of the case ;
2. the judgment or announcement of a final judgment of a common court on establishing the existence or non-existence of a legal relationship or right becomes final;
3. termination of security proceedings pursuant to the provisions on enforcement proceedings in administration.

An overdue administrative fine is a penalty not paid on time. The overdue administrative fine shall be charged with late payment interest in the amount specified as for tax arrears, unless separate provisions provide otherwise.

The running of the limitation period for the execution of the administrative fine is interrupted by the declaration of bankruptcy of the party. After the limitation period for the execution of the administrative fine is interrupted, it runs again from the day following the day on which the decision on the conclusion or discontinuation of bankruptcy proceedings becomes final. If the declaration of bankruptcy of the party took place before the commencement of the limitation period for the execution of the administrative fine, this period shall start from the day following the date on which the decision on the conclusion or discontinuation of the bankruptcy proceedings becomes legally binding. The running of the limitation period for the execution of the administrative fine does not start, and the commenced period is interrupted on:

1. application of an enforcement measure, of which the obligation was notified;
2. service of a security order pursuant to the provisions on administrative enforcement proceedings.

The limitation period for the execution of the administrative fine begins to run, and after the interruption, it starts again from the day following the day on which:

1. an enforcement measure was applied, of which the obligation was notified;
2. a security order was served pursuant to the provisions on administrative enforcement proceedings.

[Legal status as at 18/08/2020]