Criminal liability for a fiscal offense or liability for a fiscal offense is subject only to those who commits a socially harmful act, prohibited under penalty of the Act in force at the time of its commission. The perpetrator of a criminal act does not commit a tax offense or tax offense if he cannot be attributed a fault during the act. If a tax offense or tax offense is required to occur specified in the code of effect, the perpetrator of omission shall be subject to criminal liability for tax offense or liability for a tax offense only if it was under a legal obligation, a special obligation to prevent the effect.
A prohibited act is considered to have been committed at the time when the perpetrator's behavior occurred, unless the code provides otherwise. If, at the time of the decision, a law other than that at the time of the tax offense or tax offense is in force, the new law shall apply, however, the previous law should be applied if it is more favorable to the perpetrator. It is unacceptable to apply in part of the new act and in the part of the previous act. If, according to the new act, a prohibited act covered by a judgment is punishable by a penalty whose upper limit is lower than the sentence imposed, the penalty imposed is lowered to the upper limit of the statutory threat provided for such a prohibited act in the new act; if the new law does not provide for the possibility of applying the measure covered by the judgment, this measure shall not be implemented. If, according to the new act, the prohibited act covered by the judgment is no longer punishable by imprisonment, the imposed imprisonment penalty is converted into a fine, assuming one day imprisonment as equivalent to two daily rates of fine. If, according to the new law, a prohibited act covered by a judgment is no longer prohibited under pain of punishment, the conviction is erased by virtue of law and the punishment is considered to be non-existent.
A prohibited act is considered to have been committed in a place where the perpetrator's behavior occurred, or where the effect constituting the mark of a prohibited act occurred or according to the intention of the perpetrator was to occur. The provisions of the Code shall apply to the perpetrator who has committed a prohibited act on the territory of the Republic of Poland, as well as on a Polish ship or aircraft, unless the Code provides otherwise. Regardless of the provisions in force at the place where the tax offense was committed, the provisions of the Code also apply to a Polish citizen and a foreigner in the event of a tax offense directed against the material financial interests of the Polish state abroad. Notwithstanding the provisions in force at the place where the tax offense was committed, the provisions of the Code also apply to a Polish citizen in the event of a foreign offense committed against the financial interests of the European Communities.
A fiscal offense or fiscal misdemeanor can be committed intentionally or unintentionally if the Code so provides. The criminal act is committed intentionally, if the perpetrator intends to commit it, that is, wants to commit it or anticipating the possibility of committing it, he agrees to it. The offense is committed unintentionally, if the perpetrator, having no intention of committing it, commits it, however, as a result of failure to observe the caution required in the given circumstances, although the possibility of committing this act was foreseen or could have foreseen.
Under the rules set out in the code, only those who commit a criminal act after completing the age of 17 are responsible, unless the law provides otherwise.In relation to the perpetrator who committed a tax offense or tax offense after reaching the age of 17, but before the age of 18, the court instead punishment or a criminal measure applies educational, therapeutic or corrective measures provided for minors, if the circumstances of the case and the degree of development of the perpetrator, his properties and personal conditions speak for it.
The same act may constitute only one tax offense or only one tax offense. Two or more behaviors, undertaken at short intervals of time in the execution of the same intention or on the same occasion, shall be considered as one offense; in the field of prohibited acts involving the depletion or exposure to the reduction of public liabilities, a short period of time is considered a period of up to 6 months. If the same act exhausts the features specified in two or more provisions of the Code, only one tax offense or only one tax offense is attributed on the basis of all converging provisions. In this case, one court measures the penalty on the basis of the provision providing for the most severe penalty, and if the converging provisions provide for the same threats - on the basis of the provision whose features best characterize the act of the perpetrator. This does not preclude the judgment from adopting other measures provided for in the Code on the basis of all converging provisions. If the same act being a tax offense or tax offense exhausts at the same time the features of an offense or offense specified in the criminal provisions of another Act, each of these provisions shall apply. Only the most severe of the penalties is enforced, which does not preclude the execution of criminal or other measures imposed on the basis of all converging provisions. Penal and precautionary measures and supervision are applied, even if they were ordered only on the basis of one of the converging provisions; in the event of a judgment for converging prohibited acts of the same type or deprivation of public rights, the court shall apply the provisions on aggregate punishment accordingly. If, in addition to the most severe penalty that is enforceable, a fine has also been imposed, this penalty shall also be enforced jointly; in the event of a decision, in addition to the most severe penalty, several fines, only the strictest fine shall be enforced together.
Responsible for perpetration not only the one who performs the offense alone or jointly and in consultation with another person, but also the one who directs the execution of the offense by another person or by using the dependence of another person on himself, recommends him to perform such an act. Each accomplice who performs the offense is responsible within the limits of his willfulness or unintentionality, regardless of the responsibility of the other perpetrators; A personal circumstance excluding or mitigating or exacerbating liability which does not constitute a criminal act shall be taken into account only as to the perpetrator to whom it relates. Responsible for tax offenses or tax offenses is, as the perpetrator, also one who, on the basis of a law, decision of the competent authority, contract or actual performance deals with economic matters, in particular financial, of a natural person, legal person or an organizational unit without legal personality.
He does not intentionally commit a prohibited act who remains mistaken as to the circumstances constituting his mark. Responds on the basis of a provision providing for milder liability, the perpetrator who commits a criminal act in a justified misconception that there is a circumstance constituting the hallmark of a criminal act on which such milder liability depends. Does not commit a tax offense or tax offense, who commits an offense in a justified misconception that there is a circumstance excluding unlawfulness. Does not commit a tax offense or tax offense, who commits an offense in the excused ignorance of his criminal record. If the perpetrator's error is unjustified, the court may apply extraordinary mitigation of punishment, and if the act is forbidden by a tax offense - the court may waive the imposition of a penalty or a criminal measure.
Does not commit a fiscal crime or misdemeanor tax, who because of a mental illness, mental retardation or other disruption of mental activities could not at the time of the act of recognizing its significance or guide his conduct. If, at the time of the tax offense, the ability to recognize the significance of the act or to conduct the proceedings was significantly limited, the court may order a penalty not exceeding two thirds of the upper limit of the statutory threat provided for the perpetrator's assigned tax offense; the court may also apply extraordinary mitigation of punishment and may even renounce the imposition of a penalty or a criminal measure.
If the perpetrator committed a tax offense, the court may waive the imposition of a penalty or a criminal measure. The above rules do not apply if the perpetrator got into a state of drunkenness or other intoxication causing the exclusion or limitation of sanity that he anticipated or could have foreseen.
If the court or body of preparatory proceedings also determines the obligation, manner or date of payment of the depleted public law claim or the monetary equivalent of the forfeiture of items or the monetary equivalent of the forfeiture of the financial benefit, it should take into account, in particular, the property situation of the perpetrator and the amount of the depleted public law claim or the monetary equivalent of the items or benefits subject to forfeiture. Obligation to pay public law liabilities. A judgment given in proceedings regarding a tax offense or tax offense does not release from the obligation to pay public law liabilities. In the event of a forfeiture of the items, their monetary equivalent or collection due to the payment of their monetary equivalent, the obligation to pay public law liabilities regarding these items expires. If necessary, the decision terminating the proceedings, pursuant to which no forfeiture of objects, collection of their monetary equivalent or obligation to pay the monetary equivalent of these objects, should also include a decision as to the transfer of the subject to the competent authority for separate proceedings.
[Legal status as at 19/06/2020]