ACT

of 10 September 1999

Treasury Code

• Metric
• Codified text

TITLE I

TREASURY AND TREASURY OFFENCES

SECTION I

General

Chapter 1

Introductory provisions

Article 1. [ Treasury Offence] § 1. Criminal liability for a tax offence or liability for treasury offense shall be subject to the only one who commits the act of socially harmful, prohibited under the threat of punishment by the law in force at the time of his committing.

§ 2. It is not a tax offence or a misdemeanor of a treasured act, whose social harmfulness is negligible.

§ 3. He shall not commit a tax offence or a misdemeanor of a criminal offence if he/she cannot be imputed at the time of the act.

§ 4. If a tax offence or treasury offence is required to have the effect of the Code of effect, the perpetrator of the omission shall be subject to criminal liability for a tax offence or a liability for treasury offences only if there is a legal obligation, a special obligation to prevent the effect.

Article 2. [ The law applicable at the time of the ruling on a prohibited act] § 1. A prohibited act shall be deemed to have been committed during the period during which the perpetrator's conduct was carried out, unless the Code provides otherwise.

§ 2. If, at the time of the adjudication, a law is in force other than at the time of committing a tax offence or treasury offense, a new law shall apply, however, the law applicable previously should be applied if it is more relative to the perpetrator.

§ 3. It is not acceptable to use the new law and part of the law in force previously.

§ 4. If, according to the new law, a criminal offence is punishable by a penalty which the upper limit of which is lower than that of the case-law, the penalty imposed shall be reduced to the upper limit of the statutory risk for such an act prohibited in the new case. the law; if the new law does not provide for the applicability of the measure, the measure shall not be implemented.

§ 5. If, according to the new law, a criminal offence is no longer punishable by a custodial sentence, a custodial sentence imposed on a custodial sentence shall be subject to a penalty of imprisonment, taking one day of imprisonment for the equivalent to two daily fines of a fine.

§ 6. If, according to the new law, the criminal offence is no longer prohibited under the penalty, the conviction shall be tarnished by law, and the punishment shall be deemed to be non-bovine.

Article 3. [ Place of committing a prohibited act] § 1. A prohibited act shall be deemed to have been committed in the place where the perpetrator's conduct occurred, or where the effect constituting the mark of the criminal offence occurred or the perpetrator's intention was to take place.

§ 2. The provisions of the Code shall apply to the perpetrator, who committed an act prohibited in the territory of the Republic of Poland, as well as on the Polish ship or aircraft, unless the Code provides otherwise.

§ 3. Irrespective of the provisions in force at the place of the tax offence, the provisions of the Code also apply to a Polish citizen and a foreigner in the event of a criminal offence against a significant one in the event of a criminal offence the financial interests of the Polish State.

§ 3a. Irrespective of the provisions in force at the place of committing a tax crime, the provisions of the Code also apply to a Polish citizen in the event of committing abroad the tax offence referred to in Chapters 6 and 7 of Chapter II of Title I, against the financial interests of the European Communities.

§ 4. Treasury offences and treasury misconduct specified in Chapter 7 are punishable also in case of committing them abroad, if they were disclosed as a result of the control activities carried out there by the Polish customs body or other authority authorized for the basis of international agreements; the provision shall apply mutatis mutandis where the treasury offence referred to in Article 106e, art. 106f and art. 106h was committed abroad.

§ 5. The provisions of the Code also apply to Polish citizens and foreigners who, staying in the territory of the Republic of Poland, urge or provide assistance to commit abroad a tax offence directed against the interests of of the European Communities, as referred to in Chapters 6 and 7 of Chapter II of Title I.

Article 4. [ A criminal offence committed intentionally or inadvertently] § 1. A treasury or treasury offence may be committed intentionally, and also inadvertently, if the code does so.

§ 2. A criminal offence is committed intentionally if the perpetrator is intent on committing him, he is willing to commit him or by providing for the possibility of his or her committing it, for that to be done.

§ 3. A prohibited act shall be inadvertently committed if the perpetrator, having no intention of committing it, commits it as a result of the disrespect required under the circumstances, even though the possibility of committing that act was foreseeable or may have been predict.

Article 5. [ Age of perpetrator of the prohibited act] § 1. The principles set out in the Code correspond only to those who commit an act prohibited after the age of 17, unless the provision of the law provides otherwise.

§ 2. In relation to a perpetrator who has committed a treasury offence or treasury offence after the age of 17, but before the age of 18, the court shall, instead of the sentence or the criminal measure, apply the educational, medicinal or correctional measures provided for in the minors, if the circumstances of the case and the degree of development of the perpetrator, his or her properties and personal circumstances for that matter speak.

Article 6. [ Behavior constituting one treasury offence or one treasury offense] § 1. The same act can constitute only one treasury offence, or only one treasury offense.

§ 2. Two or more conduct, taken at short intervals in the execution of the same intention or using the same opportunity, shall be considered as one prohibited act; in respect of acts of prohibited acts of depletion or exposure A period of up to six months shall be considered to be considered as a short period of time for a public-law debt.

Article 7. [ Offence or Treasury Offense] § 1. If the same act exhausts the marks specified in two or more provisions of the Code, only one treasury offence or only one treasury offense shall be assigned on the basis of all the converging provisions.

§ 2. In the case referred to in paragraph 1, the judgment of the Court of First instance shall be punishable by a provision providing for the strictest penalty, and, where the provisions of the law which are coinciding, provide for the same risks, on the basis of a provision which is most fully characterised by the perpetrators ' act. This does not prevent the ruling from other measures provided for in the Code on the basis of all the rules that are converging.

Article 8. [ Exhaustion by an act prohibited from the criminal provisions of another law] § 1. If the same act as a treasury offence or treasury offence exhausts either the criminal offence or the offence referred to in the criminal law of another law, each of those provisions shall apply.

§ 2. The execution is subject only to the strictest penalties, which does not precludes the execution of criminal measures or other measures decided on the basis of all the converging regulations. The criminal measures and safeguards and the dispensers shall be applied, even if they have been decided on the basis of one of the applicable rules; in the event of a decision for converging acts, prohibited prohibitions of the same type or deprivation of rights. public, the court shall apply accordingly the provisions on the total penalty.

§ 3. Where, in addition to the strictest penalty, a fine is imposed, the penalty shall also be subject to a joint execution; in the event of a judgment by the strictest penalty of several fines, the total execution shall be subject only to the strictest penalty of the fine.

Article 9. [ Responsibility of the co-perpetrators of the prohibited act] § 1. He is responsible for the exercise not only of those who are not alone or jointly and in agreement with another person, but also those who are directing the exercise of an act prohibited by another person or by making use of another person's addiction, instructs her to do so. the execution of such an act.

§ 2. Each of the joint perpetrators of a prohibited act shall be liable within the limits of their deliberation or inadvertence, regardless of the liability of the other perpetrators; personal, exclusive or attentive or aggravating circumstance, which does not constitute a sign of a criminal offence, shall be taken into account only as to the perpetrator concerned.

§ 3. [ 1] For treasury or treasury offences, he or she shall be responsible, as well as those who, under the law, decision of the competent authority, of the contract or of actual execution, shall be engaged in economic matters, in particular financial matters, persons. a physical, legal person or business unit without legal personality.

Article 10. [ An action by the perpetrator of an act prohibited by error] § 1. He does not intentionally commit an act of forbidden, who remains in error as to the circumstances surrounding his mark.

§ 2. It corresponds to a provision providing for a more lenient liability of the perpetrator, who is permitted to act prohibited in the justified erroneous belief that there is a circumstance that is a sign of a criminal offence, from which such a more attenuating responsibility.

§ 3. He does not commit a treasury or treasury offence, who is allowed to act prohibited in the justified erroneous belief that there is a circumstance excluding illegitimacy.

§ 4. He does not commit a treasury or treasury offense, who is permitted to act prohibited in the justified unconsciousness of his criminality.

§ 5. In the case referred to in § 3 or 4, if the error of the perpetrator is unjustified, the court may apply an extraordinary relaxation of the sentence, and if the act prohibited is a treasury offence-the court may depart from the targeting of a penalty or a criminal measure referred to in Article 4 47 (2) and (3), unless the forfeiture refers to the items referred to in Article 2 (2) 29 point 4.

Article 11. [ Limited exercise of the perpetrators of the criminal act] § 1. He does not commit a treasury or treasury offense, who, by reason of mental illness, mental impairment, or other mental impairment, could not identify his or her conduct during the course of his or her conduct.

§ 2. If, at the time of committing a tax offence, the ability to recognize the meaning of the act or the direction of the proceedings was significantly limited, the court may rule a penalty of not more than two thirds of the upper limit of the law the threat of a criminal offence to be assigned to the perpetrator; the court may also apply an extraordinary relaxation of the sentence or even waiver of the penalty or criminal measure referred to in Article 4. 22 § 2 points 2 to 6, unless the forfeiture refers to objects referred to in art. 29 point 4.

§ 3. If, in the case referred to in § 2, the perpetrator has committed a tax offence, the court may waiver the penalty or the criminal measure referred to in Article 2. 47 (2) and (3), unless the forfeiture refers to the items referred to in Article 2 (2) 29 point 4.

§ 4. The provisions of paragraphs 1 to 3 shall not apply where the perpetrator has entered into a state of infidelity or other state of redress that causes the exclusion or limitation of the exercise which he or she may have anticipated or may have foreseen.

Article 12. [ Rules of the applicable court in the course of the ruling] § 1. Penalties, criminal measures and other measures provided for in the Code shall apply in the light of the principles of humanitarianism, in particular with respect for human dignity.

§ 2. The Tribunal shall enter a penalty, a punitive measure or any other measure at its discretion, within the limits provided by the Code, in order to ensure that their negligence does not exceed the degree of fault, taking into account the degree of social harm and the objectives of the preventive and educational, which are to be achieved in relation to the perpetrator, as well as the need to shape the legal awareness of society.

§ 3. In the case of a penalty, a criminal measure, or another juvenile measure or a minor, the court is primarily guided by the fact that the perpetrator is to be brought up.

Article 13. [ Circumstances affecting the penalty dimension] § 1. In the event of a penalty, a criminal measure or any other measure, the court shall in particular take account of the nature and extent of the negative consequences of the criminal offence, the nature and extent of the breach of the financial obligation, its motivation and the way in which it behaves, personal characteristics and conditions, the way of life before committing the prohibited act and behaviour after it has been committed, and in particular when it has sought to prevent a public-law debt from being depledged or to be justified by the subsequent correction.

§ 2. The circumstances affecting the dimension of the sentence, criminal measure or other measure shall be taken into account only in respect of the person concerned.

Article 14. [ The property of the perpetrator of the prohibited act] If the court or body of the preparatory proceedings also specifies the obligation, the manner or the time limit for the payment of a reasonable public claim or the equivalent amount of money forfeiture of the items or the equivalent value of the money forfeit In particular, it should take into account, in particular, the financial situation of the perpetrator and the amount of the public or the monetary equivalent of the items or the benefits to be forfeited. Article 15. [ Payment of public-law receivables] § 1. A judgment in proceedings in a tax offence or treasury offence shall not exempt from the obligation to pay public-law debts.

§ 2. In the event of a declaration of forfeiture of items, the collection of their monetary equivalent or the obligation to pay their monetary equivalent shall be extinguished by the obligation to pay the public-law debt relating to those items.

§ 3. In the event of payment of the public-law debt, the court may decide to forfeit the items only under the conditions laid down in the Article. 31 § 3 point 2.

§ 4. Where necessary, the decision terminating the proceedings under which the forfeiture of the items, the collection of their monetary equivalent or the obligation to pay the monetary equivalent of such items has not been given, should also include a decision on the as to the transfer of the object to the competent authority for a separate procedure.

Chapter 2

Failure to punish the perpetrator

Article 16. [ Circumstances affecting the failure to punish the perpetrator] § 1. He shall not be punished for a treasury offence or treasury offender, who, after having committed a criminal offence, notified the body of the charge to the prosecution, revealing the relevant circumstances of that act, in particular those who cooperate in his or her commit.

§ 2. Paragraph 1 shall apply only if, within the period prescribed by the competent authority, the preparatory proceedings have been paid in full by a public-law devoid of a criminal offence committed. If the action prohibited does not consist in the loss of that claim and the decision forfeiture is mandatory, the offender should submit those items and, in the event of the impossibility of submitting them, to pay their monetary equivalent; it does not impose any the obligation to pay their monetary equivalent, if the forfeiture refers to the items referred to in Article 4. 29 point 4.

§ 3. If the objects to be forfeited can be rapidly destroyed or broken, their storage would be combined with disproportionate costs or excessive difficulties, or would result in a significant reduction in their value, the body the preparatory proceedings imposes an obligation on the perpetrator to pay their monetary equivalent, unless the forfeiture refers to the items referred to in Article 4. 29 point 4.

§ 4. The notification shall be made in writing or verbally transmitted to the minutes.

§ 5. The notification shall be ineffective if it has been submitted:

1) at the time when the law enforcement authority had already had a clearly documented message about the commission of a treasury offence or treasury offense;

2) upon commencement by the law enforcement authority of a business activity, in particular a search, examination or inspection task aimed at exposing a treasury offence or treasury misconduct, unless the task has not provided the basis for to open proceedings for this act.

§ 6. The provisions of paragraph 1 shall not apply to the perpetrator:

1) directed the execution of the leaked criminal act;

2) by making use of another person's addiction, he recommended the execution of the divulged act of the prohibited;

3) organised a group or a union with the purpose of committing a treasury crime or such a group or union directed, unless the notices referred to in § 1 carried out with all members of the group or association;

4) incited another person to commit a tax crime or treasury offense in order to refer to it proceedings for this act prohibited.

Art. 16a. [ Correction of tax return] He is not punished for a treasury offence or treasury offence, who has filed legally effective, within the meaning of the provisions of the Act-Tax Ordinance or the Act of 28 September 1991. about the treasury control (Dz. U. of 2016 r. items 720 and 1165), the correction of the tax return and paid in full, immediately or within a period to be determined by the authorized body, the public-law depleted or exposed to the depletion. Article 17. [ Voluntary surrender of responsibility] § 1. The Tribunal may grant a permit for voluntary surrender of liability if the perpetrator's fault and the circumstances of committing a treasury offence or misconduct of the treasury do not raise doubts, and at the same time:

(1) it has been paid in full by a public-law requirement if, in connection with a treasury offence or treasury offence, that debt has been depleded;

2. the perpetrator has paid an amount equivalent to at least the lowest penalty of the criminal offence for the offence concerned;

3) the perpetrator has given his consent to the forfeiture of objects at least to the extent that such forfeiture is obligatory, and in the event of impossibility to submit those objects-he paid their monetary equivalent; the provisions of art. 16 (2), third sentence, and Article 2 Paragraph 3 (2) shall apply mutatis mutandis;

(4) at least the flat-rate equivalent of the costs of the proceedings has been paid.

§ 2. It is not permitted to grant a permit for voluntary surrender of liability, if:

1) a treasury offence is punishly punishedby a restriction of liberty or a penalty of imprisonment;

2) a treasury offence punishable by only a penalty of fines was committed under the conditions laid down in Art. 37 § 1 or art. § 2;

3) the intervention of the object to be forfeited has been notified, unless it is withdrawn by the intervener until the court has filed an indictment.

Article 18. [ Judgment on the authorisation of voluntary surrender of liability] § 1. The Tribunal shall, by granting authorisation for a voluntary surrender of liability, adjudicate:

(1) by way of penalties, the amount paid by the perpetrator;

2) the forfeiture of items only within such limits, in which the perpetrator expressed his consent, and in the event of impossibility of filing them-paid their monetary equivalent.

§ 2. The final judgment on the authorisation of a voluntary surrender of liability shall not be subject to the entry into the National Criminal Register.

§ 3. The payment of a specific amount of fine for a tax offence by way of a voluntary surrender of liability shall not constitute the basis for the treasury recidiviary referred to in Article 37 § 1 point 4.

Article 19. [ Withdrawal by the court of retribution of the sentence] § 1. The court may waiver the penalty, which does not prevent the decision of the criminal measure referred to in Article 4 (1) of the Statute of the Court of First State. 22 § 2 points 2-6 or in art. 47 § 2 points 2 and 3, if the conditions of its judgment and the objectives of the sentence are met by this measure, in particular in the cases provided for in the Code, and in addition:

1) for treasury offences-punishable by imprisonment not exceeding 3 years or a milder punishment, when the degree of social harm of the committed act is not significant; the provision does not apply to the perpetrator of a treasury crime committed under the conditions laid down in Article 37 § 1 or in art. 38 § 2, subject to Art. 37 (2) and (3) and Article 3 § 3;

2) for treasury offences-in cases deserving of particular consideration, taking into account the nature and circumstances of the committing of the treasury offence, the properties and personal conditions of the perpetrator and his conduct after committing that misconduct.

(2) If, in connection with a fiscal offence or treasury offence, a public-law deposition has been depleded, the court may waiver the penalty or the criminal measure referred to in Article 4. 22 § 2 points 2-6 or in art. Article 47 (2) (2) and (3) only if that requirement has been paid in full before the judgment has been delivered.

§ 3. By deducting the penalty, the court may also waiver the decision of the criminal measure, even if its decision is mandatory; the provision shall not apply if the forfeiture refers to the objects referred to in Article. 29 point 4.

§ 4. In proceedings in relation to the absence of any present judgment as to the penalty, the criminal measure or any other measure may be limited to forfeiture of objects.

Chapter 3

Treasury offences

Article 20. [ Apply to other laws] § 1. The provisions of the General Part and Chapter XXXVIII of the Criminal Code shall not apply to treasury offences, subject to § 2.

§ 2. Rules of Art. 18 § 2 and 3, art. 19, art. 20, art. 21 § 2 and 3, art. 22-24, art. 27 § 1, art. 40 § 1, art. 41, art. 43 § 2, art. 43c, art. 57, art. 58 § 1 and 2a, art. 60 § 1 and 2, art. 62, art. 63, art. 66 § 1, art. 67, art. 68, art. 69 § 1 and 2, art. 70, art. 72-77, art. 78 § 1 and 3, art. 80 § 1 and 3, art. 81-83, art. 85, art. 86 § 1a, 2 and 3, art. 87, art. 88, art. 89, art. 89a § 3, first sentence, art. 90, art. 93b-93g, art. 103 § 1, art. 106, art. 107, art. 108, art. 114 and Art. 114a, and also indicated by other provisions of this Chapter, the provisions of the general section of the Penal Code shall apply mutatis mutandis to treasury offences; to soldiers who have committed an act prohibited as a treasury crime, shall apply Accordingly, the provisions of Article 318, art. 321, art. 322 § 1 and 3, art. 323, art. 324 § 1, art. 326-333, art. 335 and Art. 336 Penal Code.

§ 3. In the case referred to in Article 21 § 3 of the Criminal Code, the court may also waiver the punishment or criminal measure referred to in art. 22 § 2 paragraphs 2, 3, 5 and 6 of this Code, unless the forfeiture refers to the objects referred to in art. 29 point 4.

§ 4. Listed in Article 23 of the Penal Code the premise of "voluntary" does not apply to treasury crimes.

§ 5. In the case referred to in Article 27 § 1 of the Penal Code the admissible experiment concerns only an economic or technical experiment.

§ 6. Listed in § 2 and in Art. 21 § 3, art. 26 § 4, art. 40 § 1 and art. 45 the provisions of the General Part of the Penal Code shall apply mutatis mutandis also to the persons referred to in Article 53 § 36, which have committed treasury offences, unless the military part of the Penal Code contains different general provisions.

Article 21. [ Attempted treasury offence] § 1. The attempted treasury crime of a punishable penalty not exceeding a year of imprisonment or a more lenient penalty is punishable only if the code is so constituted.

§ 2. For an attempt, a penalty may be measured not exceeding two thirds of the upper limit of the statutory threat provided for a given treasury offence.

§ 3. The provisions of Article 1 shall apply mutatis mutandis to the endeavour. 13, 14 § 2 and art. 15 of the Criminal Code; the provision of art. 20 § 4 of this Code shall apply mutatis mutandis.

Article 22. [ Catalogue Of Penalties, Criminal Measures and Security Measures for Treasury Crimes] § 1. The penalties for treasury offences are:

1) penalty of fines in daily rates;

2) the penalty of restriction of liberty;

3) punishment of deprivation of liberty.

§ 2. The criminal measures are:

1) voluntary surrender of liability;

2) forfeiture of objects;

3) the collection of the monetary equivalent of the forfeiture of objects;

4. the forfeiture of the financial gain;

(4a) the collection of the monetary equivalent forfeit of the financial gain;

5) a ban on the pursuit of a particular business activity, pursuit of a particular profession or occupations of a particular position;

6) giving the judgment to the public;

7) deprivation of public rights;

(8) measures relating to the attesting of the sample:

(a) the conditional remission of criminal proceedings,

(b) conditional suspension of the implementation of

(c) conditional release.

§ 3. The security measures shall be:

1) electronic control of the place of stay;

2) therapy;

3) addiction therapy;

4) stay in a psychiatric facility;

5) forfeiture of objects;

6. the prohibitions mentioned in § 2 (5).

Article 23. [ Daily Rate] § 1. The court shall determine the number of rates and the rate of one daily rate; if the code does not provide otherwise, the lowest number of rates shall be 10, the highest shall be 720.

§ 2. The order of order may be imposed by a fine within the limit not exceeding 200 daily rates, unless the code provides for a milder penalty.

§ 3. In determining the daily rate, the court shall take into account the perpetrators ' incomes, his personal, family conditions, property relations and earnings; the daily rate may not be less than one thirtieth of the minimum wage, nor shall it exceed that of the person concerned. four times.

Article 24. [ Auxiliary responsibility] § 1. The penalty imposed by the perpetrator of the tax offence shall be either wholly or partly responsible for the natural person, a legal person or an organisational unit without legal personality, the separate provisions of which confer the capacity of the offence. legal, if the perpetrator of the prohibited act is the deputy of that entity, acting as a proxy, manager, employee or acting in any other nature, and that the replaced entity has or may have referred to the offence committed the treasury of any property advantage.

§ 2. The provision of § 1 shall apply mutatis mutandis to the collection of the monetary equivalent of the forfeiture of items.

§ 3. In the event of the imposition of a meal liability, the fines shall apply mutatis mutandis. 23 § 3.

§ 4. Where the responsibility referred to in paragraphs 1 and 2 is imposed on several undertakings responsible, they shall be jointly and severally liable, unless, on the basis of the circumstances of the case, the court will determine the liability of each of them according to the circumstances of the case. the benefits of the asset.

§ 5. Irrespective of the imposition of a meal liability, the court obliges an entity which has obtained an asset benefit to its return in whole or in part to the State Treasury or the local government entity; this does not apply to the asset benefit. to be returned to the other eligible entity.

Article 25. [ Limitation of auxiliary liability] § 1. The auxiliary responsibility does not apply to the State budget units referred to in the public finance regulations.

§ 2. The auxiliary liability does not implicate the inheritance.

§ 3. The auxiliary responsibility does not expire:

1) in the event of the death of the perpetrator of the convicted after the legitimisation of the decision;

2) if the penalties of a fine or a criminal measure of the collection of the monetary equivalent forfeiture of objects have not been executed because of the absence of the convicted in the country.

Article 26. [ Penalty of restriction of liberty for a treasury offence] § 1. If a tax offence is punishable by deprivation of liberty, the court may rule instead the penalty of restriction of liberty, in particular if it adjudicates at the same time the criminal measure referred to in Article 4. 22 § 2 points 2 to 6, which does not precluded the penalty of a criminal offence against a custodial sentence or a penalty of imprisonment.

§ 2. By measuring the sentence of restriction of liberty for a treasury offence, in respect of which the public debt and the due receivables were depleded, the court shall also lay down the obligation to pay it in its entirety in the prescribed period. date.

§ 3. The provision of § 1 shall not apply to the perpetrators of a tax offence committed under the conditions laid down in Article 1. 37 § 1 or in art. 38 § 2, subject to Art. 37 (2) and (3) and Article 3 § 3.

§ 4. Article 1 (1) (b) of the Regulation shall apply mutatis mutandis to the 34 and art. 35 Penal Code.

Article 27. [ Penalty of deprivation of liberty for a treasury offence] § 1. Unless the Code provides otherwise, a custodial sentence shall last for 5 days, for the longest period of 5 years; it shall be made in the days, months and years.

§ 2. The penalty of military detention lasts for a minimum of 5 days, the longest-2 years; it shall be made in the days, months and years.

Article 28. [ Punishment of extraordinal oboe] § 1. If the Code provides for a reduction or an exceptional upper limit of the statutory risk, in the event of a collective threat to the penalties mentioned in Article 4 of the regulation. 22 § 1, reduction or extraordinary oboe refers to each of these penalties.

§ 2. The punishment of an extraordinary camp shall not exceed 1080 daily rates of a fine, two years of restriction of liberty or 10 years of imprisonment; the penalty of restriction of liberty shall be made in months and years.

Article 29. [ The forfeiture of items from a treasury crime] Forfeiture of items includes:

1) an item originating directly from a treasury crime;

2) a tool or other object constituting movable property, which served or was intended to commit a treasury crime;

3) the packaging and the subject matter connected with the subject of the tax offence in such a way that it cannot be disconnected without damaging any of these objects;

4) an object, the manufacture, possession, marketing, storage, transport, transfer or transfer is prohibited.

Article 30. [ Circumstances justifying the decision forfeiture of items from a treasury offence] § 1. The court may decide to forfeit items only in the cases provided for in the Code, and it shall rule if the Code so provides.

§ 2. In the cases referred to in Article 54 § 1 and 2, art. 55 § 1 and 2, art. 56 § 1 and 2, art. 63 § 1-6, art. 64 § 1-6, art. 65 § 1 and 3, art. 66 § 1, art. 67 § 1 and 2, art. 68 § 1 and 2, art. 69 § 1-3, art. 69a § 1, art. 69b § 1, art. 69c § 1, art. 70 § 1, 2 and 4, art. 72, art. 73 § 1 and Art. 73a § 1 and 2 may be used for the forfeiture of objects referred to in art. 29 points 1-3.

§ 3. In the cases referred to in Article 86 § 1-3, art. 87 § 1-3, art. 88 § 1 and 2, art. 89 § 1 and 2, art. 90 § 1 and art. 91 § 1 and 3 shall be declared forfeit of the objects referred to in Article 91. 29 points 1 or 2, and the forfeiture of the objects referred to in Article 29 may be forfeited. 29 point 3.

§ 4. In the case referred to in Article 106d § 1 shall be the forfeiture of the value of the foreign exchange or national means of payment, and the forfeiture of other items referred to in the Article shall be forfeited. 29 points 1-3.

§ 4a. (repealed)

§ 5. In the cases referred to in Article 107 § 1-3 shall be the forfeiture of a document or a device for a random game, a slot machine or a mutual undertaking, as well as cash and winnings which, on the basis of that document, fall within the playing field, and the means by which the instrument is to be used. obtained from the sale of the participation in the game or the staked rates. The provision shall also apply mutatis mutandis in the cases referred to in Article 4. 107a § 1, art. 108 § 1, art. 109 and art. 110.

§ 5a. The sale of gaming equipment or vending machines for which the court has not ordered the destruction shall be admissible only in favour of those who have obtained the concessions or are authorised to arrange the games.

§ 6. In the cases referred to in paragraphs 2 to 4, the forfeiture of the objects referred to in Article 2 shall be forfeited. 29 point 4.

Article 31. [ The forfeiture of items resulting from a treasury offence not owned by the perpetrator] § 1. The court may or may not forfeit the forfeiture of the objects referred to in Article 29 points 1, 3 and 4 in the cases provided for in the Code, also where these items are not the property of the perpetrator.

§ 1a. The court may decide to forfeit the objects referred to in Article 4. 29 (2), not owned by the perpetrator, if their owner or any other person entitled as a result of the non-prudence required under the circumstances provided for, or could reasonably have foreseen, that they may serve or be intended for committing treasury crime.

§ 2. The seizure of objects shall not rule if they are the property of a third party and the perpetrator has obtained them by means of an act prohibited as a crime or misconduct.

§ 3. The forfeiture of items shall also not be ruled out if:

1) his judgment would be disproportionate to the importance of the tax crime committed;

2. payment of the public-law relating to the objects at risk of forfeiture shall be paid, unless the claim is not disproportionate to the amount of money forfeited or the forfeiture refers to the objects referred to in art. 29 (4), or which have been specially designed to commit a prohibited act.

§ 4. The objects of forfeit shall be transferred to the State Treasury once the decision has been approved.

§ 5. The court, ruling the forfeiture of objects, in particular alcoholic beverages, cosmetics or medicinal products, may order their destruction in whole or in part if the sale of these objects is impossible, significantly impeded or unjustified or where such items do not conform to the conditions for admission to trading in the country defined in separate provisions.

§ 6. The execution of a court decision on the forfeiture of tobacco products shall take place through destruction.

§ 7. The costs of destruction of objects which have been forfeited shall be borne by the perpetrator of the prohibited act.

Article 32. [ Balance of money forfeiture of items from treasury crime] § 1. If the decision is not possible either in whole or in part of the forfeiture referred to in Article 4. 29, when the object was destroyed, lost, hidden or for other reasons of fact or law cannot be covered by the possession, the court adjudicates the criminal measure of collection of the monetary equivalent of the forfeiture of objects, unless the forfeiture concerns objects referred to in art. 29 point 4.

§ 2. If the monetary equivalent of a forfeiture of objects cannot be determined precisely, it shall be marked approximately.

§ 3. Where several persons have been involved in the commission of a tax offence, they shall be jointly and severally liable for the payment of the monetary equivalent forfeiture of items.

§ 4. Article Recipe 31 § 4 shall apply mutatis mutandis.

Article 33. [ The forfeiture of wealth gain from a treasury offence] § 1. If the offender has achieved a tax offence, even indirectly, the property shall not be forfeited to the forfeiture of the objects referred to in Article 4. 29 points 1 or 4, the court adjudicates the forfeiture of that advantage. If the decision of the criminal measure cannot be forfeited, the measure of the penalty shall be forfeited by means of a penalty of recovery of its monetary equivalent.

§ 2. In the event of a conviction for a treasury crime, from which the perpetrator of the perpetrator has committed, even indirectly, the property advantage of a large amount shall be deemed to be the property which the perpetrator has assumed in the ruler or to which he has obtained any title at the time of his or her committing a tax offence, or after it has been committed, until such time as an unlawful judgment is issued, constitutes an asset benefit obtained from the commission of a tax offence, unless the perpetrator or other person concerned provides evidence against the offence.

§ 3. If the property which is the benefit of the offence referred to in paragraph 2 has been transferred to a natural, legal or legal person not having legal personality, in fact or under any legal title, he or she shall, in fact, be entitled to a The fact that the goods in the self-owned possession of that person or entity and their property rights belong to the perpetrator, unless, on the basis of the circumstances surrounding their acquisition, it could not be presumed that the property would, even indirectly, be liable to the property. came from a prohibited act.

§ 4. The provisions of paragraphs 2 and 3 shall also apply in the course of a class pursuant to the provisions of Article 4. 131 § 4 in order to secure the loss of the property benefit and the execution of the measure. The person or entity concerned by the presumption laid down in § 3 may bring an action against the State Treasury of the overthrow of the presumption; pending the final settlement of the case, the enforcement proceedings shall be suspended.

§ 5. In the event of joint ownership, the participation of the perpetrator or the monetary equivalent of that share shall be forfeited.

§ 6. The criminal measure shall not be forfeited or shall not be ruled out if the benefit is to be reimbursed to another authorised entity.

§ 7. In the case referred to in the second sentence of Article 4 (2) of the judgment of the Court of First instance, the Court of First instance shall, in accordance with the procedure laid down in Article 4 (2) of the Court of First instance, take the form of a decision of the Court of First instance and, in the case referred to in the second sentence of Article 4, that An action against the State Treasury.

Article 34. [ Prohibition of specific economic activities and deprivation of public rights] § 1. A ban on a particular economic activity and a deprivation of public rights can only be made if the code does so.

(2) The Court of First Instance may decide to prohibit the prohibition of certain economic activities in the cases referred to in Article 2. 38 § 1 and 2 and in the event of the conviction of the perpetrator for the tax offence referred to in art. 54 § 1, art. 55 § 1, art. 56 § 1, art. 63 § 1-5, art. 64 § 1-6, art. 65 § 1, art. 66 § 1, art. 67 § 1 and 2, art. 68 § 1 and 2, art. 69 § 1-3, art. 69a § 1, art. 69b § 1, art. 69c § 1, art. 70 § 1, 2 and 4, art. 72, art. 73 § 1, art. 73a § 1, art. 76 § 1, art. 77 § 1, art. 78 § 1, art. 82 § 1, art. 83 § 1, art. 85 § 1 and 2, art. 86 § 1 and 2, art. 87 § 1 and 2, art. 88 § 1 and 2, art. 89 § 1 and 2, art. 90 § 1 and 2, art. 91 § 1, art. 92 § 1, art. 93, art. 97 § 1 and 2, art. 100 § 1, art. 101 § 1, art. 102 § 1, art. 103 § 1, art. 104 § 1, art. 106c § 1, art. 106d § 1, art. 106j § 1, art. 107 § 1-3, art. 107a § 1 and art. 110.

§ 3. In order to be deprived of public rights, the court may rule on the cases referred to in Article 4 38 § 1 and 2 in the event of a custodial sentence for a period of not less than 3 years.

§ 4. Prohibitions listed in Article 22 § 2 point 5 and the deprivation of public rights shall be adjudicating in the years, from one year to the next 5 years.

Article 35. [ Application of the judgment to the public] In justified cases, the court may order the judgment to be made public in a manner determined by itself. Article 36. [ Extraordinary leniency] § 1. By applying an extraordinary relaxation of the sentence, the court may:

1) to measure the penalty of restriction of liberty if the tax offence is punishable by deprivation of liberty; the provision of art. 26 § 2 shall apply;

2. derogate from the penalty and rule of the criminal measure referred to in Article 4 (2). 22 § 2 points 2 to 6;

3) waiver of the extermination of the criminal measure, even if its judgment was mandatory; the provision of art. The second sentence of Article 19 (3) shall apply.

(2) If, in connection with a tax offence, the public-law debt was depleded and due to the judgment in the case of the judgment, due consideration has been paid in full, the exceptional relaxation of the sentence may consist in the judgment only of the fine in the the amount not exceeding half of the upper limit of the statutory risk for the assigned revenue offence, which does not prevent the penalty of the criminal measures listed in the Article. 22 § 2 points 2 to 6, provided for in the offence.

§ 3. The Tribunal shall apply an extraordinary relaxation of the sentence and may even conditionally suspend its execution in relation to a perpetrator interacting with another person or persons in committing a treasury offence, if he disclosed before the body of the preparatory proceedings all relevant information concerning those persons and the circumstances of his/her committment.

§ 4. The provision of § 3 shall not apply if the perpetrator:

1) summoned to provide explanations or testimony, has not confirmed in the proceedings for a treasury offence disclosed by the information;

2) directed the execution of the disclosed treasury crime;

3) using the addiction of another person from himself, instructed her to execute the disclosed treasury crime;

4) incited another person to commit a treasury offence in order to refer proceedings against it to do so by the criminal act prohibited.

§ 5. The conditional suspension of the execution of the sentence referred to in § 3 shall also not apply to the perpetrator referred to in Article 3. 37 § 1 points 2 and 5.

Article 37. [ Circumstances justifying the use of an extraordinary penalty shoot] § 1. The General Court shall apply an extraordinary penalty shoot if the perpetrator:

1) commits intentionally a treasury offence, causing a public-law debt to be deplating or committing intentionally a treasury offence, and the value of the object of the prohibited act is large;

1a) [ 2] commit a treasury offence referred to in art. 62 § 2, and the amount of tax resulting from the invoice or the sum of the tax amounts resulting from invoices is a high value;

2) have made a permanent source of income from committing treasury offences;

3) commits two or more treasury crimes before the first sentence, though unlawfully, as to any one of them, and each of these acts exhausts the marks of the treasury offence referred to in the same provision, and the intervals of time between them are not long;

4) convicted of a deliberate tax offence on a custodial sentence or a penalty of restriction of liberty or a fine, within 5 years after serving at least 6 months of imprisonment or 6 months of the sentence restriction of liberty or after the payment of a fine of at least 120 daily rates shall intentionally commit a treasury offence of the same type;

5) commits a treasury offence, acting in an organized group or in connection with the purpose of committing a treasury crime;

6) commit a treasury offense, using violence or threatening immediate use of it or acting together with another person who uses violence or threatens to use it immediately;

7) by misuse of the relationship or use of a critical position shall lead another person to commit an act prohibited as a treasury crime.

§ 2. The provisions of Paragraph 1 (1) and (3) shall not apply where, in connection with a tax offence, a public-law debt is depleded and the due charge has been paid in full before the closure of the court wire in the first instance.

§ 2a. [ 3] The provision of § 1 point 1a shall not apply if the due charge has been paid in full before the closure of the court wire in the first instance.

§ 3. The provision of § 1 (5) shall not apply if the perpetrator has declined to participate in an organised group or relationship and discloses the relevant circumstances of the deliberate treasury offence before the law enforcement authority prevented it from committing it.

§ 4. In the cases referred to in paragraph 1, point 3, the court shall only order one time penalty for all the running treasury offences under the provision of which each of them exhausts, within the limits laid down in the Article. 38 § 1 or 2.

Article 38. [ Punishment of imprisonment with an extraordinary warning of punishment] § 1. By applying an extraordinary camp of punishment, the court is punishing the imprisonment of:

1) to 6 months or the penalty of restriction of liberty if the tax offence is punishly punishly punishments up to 360 daily rates, which does not exclude the imposition of a penalty of a fine that is threatening to do so;

2) by a year or a penalty of restriction of liberty, if the tax offence is punishable by a penalty of a fine exceeding 360 daily rates, which does not exclude the imposition of a penalty of a fine that is punishable by a criminal offence;

3) [ 4] provided for the assigned tax offence in the amount above the lower limit of the statutory threat, not less than 1 month to the upper limit of the statutory threat increased by half, which does not exclude the targeting with the same warning also the penalty of a criminal offence against the sentence of imprisonment is punishedby a fine.

§ 2. By applying an extraordinary penalty shoot, the court will set a custodial sentence above the lower limit of the statutory threat, not less than 3 months to the upper limit of the statutory threat of increased double, which does not exclude the targeting of up to the upper limit of the statutory threat increased by half also the penalty of a criminal offence, if the perpetrator commits the criminal offence referred to in: [ 5]

1. 54 § 1, art. 55 § 1, art. 56 § 1, art. 63 § 1-5, art. 65 § 1, art. 67 § 1, art. 69a § 1, art. 70 § 1, 2 and 4, art. 73a § 1, art. 76 § 1, art. 77 § 1, art. 78 § 1, art. 86 § 1 and 2, art. 87 § 1 and 2, art. 90 § 1, art. 91 § 1 and art. 92 § 1, and the amount of public-law deplorables or the value of the object of the prohibited act is great;

2. (repealed);

3) [ 6] art. 62 § 2, and the amount of the tax resulting from the invoice or the sum of the tax amounts resulting from the invoices which are the subject of the prohibited act is of great value.

§ 3. In the case referred to in paragraph 1, point 1 or 2, the provision of the Article shall apply mutatis mutandis. 26 § 2 and, in the case referred to in § 2, the provision of the Article shall apply mutatis mutandis. 37 § 2 or 3.

Article 39. [ Penalty total for treasury offences] § 1. The General Court shall measure the total penalty within the limits of the highest penalty imposed for individual tax offences to their sum, without exceeding 1080 daily fines, 2 years of restriction of liberty or 15 years of imprisonment; punishment the restrictions on freedom of expression have been made in the months and years.

§ 2. In the event of a conviction for a converging treasury offence and a criminal offence specified in another criminal act, the court shall determine the total penalty in accordance with the rules laid down in this Code; the provision of art. 43 § 1 of the Penal Code shall apply accordingly.

Article 40. [ String of Treasury Crimes] § 1. If the perpetrator is in accordance with the conditions laid down in Article 85 of the Penal Code commits two or more tractors of the treasury offences referred to in art. 37 § 1 point 3 or a string of tax offences and a tax offence, the court shall rule a total penalty by applying, respectively, the provisions of the Criminal Code on the confluency of criminal offences and the combination of penalties and criminal measures.

§ 2. If the perpetrator has been convicted by two or more convictions for treasury offences belonging to the tax offence referred to in Article 37 § 1 point 3, adjudicated in the total sentence of the sentence may not exceed the upper limits of the dimension specified in Art. 38 § 1 or 2.

§ 3. The total penalty of the restriction of liberty shall not exceed 18 months, and the penalty total shall not exceed 1080 daily rates. In determining the daily rate, the court shall be guided by the indications referred to in Article 4. 23 § 3.

Article 41. [ Conditional waiver of criminal proceedings] § 1. A contingent remission of criminal proceedings may be applied to the perpetrator of a treasury offence, unless the offence is committed under the conditions laid down in the article. 37 § 1 paragraphs 1-3, 5-7 or in art. 38 § 2, subject to Art. 37 (2) and (3) and Article 3 § 3.

§ 2. By means of a conditional criminal proceedings for a tax offence, in respect of which the public debt and the due receivables have been depleded, the court shall also lay down the obligation to pay it in full within the prescribed period. date.

§ 3. The Tribunal may also take conditional remission of criminal proceedings if the perpetrator of the trial period is abrogated from the execution of a specific obligation to pay public debt.

§ 4. The provisions of paragraphs 2 and 3 shall apply mutatis mutandis in the event of:

1) conditional suspension of execution of the sentence;

2) conditional release.

Article 41a. [ Conditional suspension of execution of the sentence] § 1. The conditional suspension of execution of the sentence shall also not apply to the perpetrator referred to in Article. 37 § 1 points 2 and 5, unless there is a special case, justified by special circumstances.

§ 2. In the event of a conditional suspension of the execution of a custodial sentence against the perpetrator referred to in Article 37 § 1 points 2 and 5 of the trial period shall be between 3 and 5 years and the dosage is mandatory.

Article 42. [ Conditional release from the holding of a penalty] § 1. If the perpetrator convicted of a deliberate fiscal offence on a custodial sentence has committed within five years after serving at least a year of that penalty intentionally a treasury offence of the same kind, the court may conditionally release him after serving two thirds penalties.

§ 2. of the convicted referred to in art. Paragraph 1 (2) and (5) may be conditionally released after three quarters of the sentence.

§ 3. The provision of paragraph 1 shall apply mutatis mutandis to the sum of two or more of the imprisonment of the imprisonment of which the convicted is to take place successively; whereas the provision of § 1 shall apply if one of the offences has been committed under the conditions laid down therein.

§ 4. If the convicted person is the person referred to in § 2, the trial period shall not be less than 3 years.

Article 43. [ The forfeiture of items as a hedging measure] § 1. Forfeiture of objects referred to in art. 22 § 3 point 6 may be the title of the hedging measure, if:

(1) the perpetrator has committed an act prohibited in the state of insanity;

2) the social harm of deed is negligible;

3) a conditional remission of criminal proceedings has been applied;

(4) there is a circumstance which exempts the perpetrator of the criminal offence;

5) an article was used. 5 § 2.

§ 2. The provisions on forfeiture of items under the security measure shall apply mutatis mutandis also in the event of redemption of the proceedings against the non-detection of the perpetrator.

§ 3. Article Recipe 31 § 4 shall apply mutatis mutandis.

§ 4. If the offender has committed an act prohibited in the state of insanity, the court may decide on the title of a measure which also protects the pursuit of a certain economic activity, the pursuit of a particular profession or the occupations of a particular position, when it is necessary for the protection of the legal order.

§ 5. The prohibitions listed in § 4 shall be ordered without appointment; the court shall quash the prohibition if the reasons for its decision have been established.

Article 44. [ Criminality of Treasury Crime] § 1. The criminality of the treasury crime will cease if years have elapsed since it was committed:

(1) 5-where the act constitutes a tax offence punishable by a penalty of a fine, a penalty of restriction of liberty or a custodial sentence not exceeding three years;

2) 10-where the act constitutes a treasury offence punishable by a custodial sentence exceeding three years.

§ 2. The criminal offence of a tax offence of deplorable or of exposure to public-law depletion shall also cease when the receivables of that claim have been barred.

§ 3. In the cases provided for in § 1 or § 2, the statute of limitations on the tax offence of depletion or loss of public-law debt shall commence at the end of the year in which the due date for the payment of that duty has expired. Where the perpetrator of a tax offence has been depleted or reduced by a loss of customs duty, the limitation period shall begin on the date on which the customs debt is incurred; if it is not possible to determine the date on which the debt is incurred customs, the limitation period of the tax offence shall start from the earliest date on which the existence of the customs debt has been established.

§ 4. In the cases provided for in § 1 or § 2, where the carrying out of the tax offence depends on the occurrence of the code of effect specified in the Code of effect, the limitation period shall run from the time when the effect occurred.

§ 5. If, within the period provided for in § 1 or § 2, proceedings against the perpetrator have been initiated, the criminal offence of the tax offence referred to in paragraph 1 (1) shall be punishable by 5 years, and the tax offence referred to in paragraph 1 (2) shall be the subject of a penalty. 10 years after the end of this period.

§ 6. In the event of the repeal of the final decision, the statute of limitations shall run from the date of the judgment on the subject, unless the criminality of the treasury offence has ceased.

§ 7. The statute of limitations shall not run if the provision of the Act does not allow for the initiation or subsequent conduct of the proceedings in the tax offence.

Article 45. [ Enforcement of criminal measures, security measures and conviction protection] § 1. The statute of limitations on the execution of the criminal measures listed in Article Article 22 (2) (2) to (7) shall apply mutatis mutandis. 103 § 1 point 3 of the Penal Code.

§ 1a. Safeguard measures referred to in Article 22 § 3 shall not be completed if 10 years have elapsed since the decision has been made.

§ 2. To be convicted in relation to the criminal measures listed in the Article. Article 22 (2) (2) to (7) shall apply mutatis mutandis. 107 § 6 of the Penal Code.

Chapter 4

Treasury offences

Article 46. [ Exemption of application of the Code of Offences] The provisions of the general part of the Code of Offences shall not apply to treasury offences. Article 47. [ Catalogue Of Penalties and Criminal Measures for Treasury Offences] § 1. The penalty for fiscal misconduct is the penalty of a fine determined by the amount of the amount.

§ 2. The criminal measures are:

1) voluntary surrender of liability;

2) forfeiture of objects;

3) the collection of the monetary equivalent of forfeiture of items.

§ 3. Article 2 (1) (b) of the Statute of the European Council of the European Council of the European Council on the 31 § 4 and art. 32.

§ 4. The forfeiture of the items referred to in paragraph 2 (2) may be referred to as a safeguard measure; the provisions of Article 1 31 § 1, art. Paragraph 1, points 1, 2 and 4, and paragraphs 2 and 3 shall apply mutatis mutandis.

Article 48. [ Penalty of fine, penalty mandate for treasury offenses] § 1. The fine may be imposed within the limit of one tenth to 20 times the minimum wage, unless the Code provides otherwise.

§ 2. Criminal mandates may be imposed fines within the limits not exceeding the double minimum wage.

§ 3. A penalty shall be imposed for a fine within a limit not exceeding 10 times the minimum wage.

§ 4. The financial and family relations of the perpetrators and of his income and economic opportunities shall also be taken into account in the penalty of fine or by imposing a fine with a penalty.

§ 5. In the event of detention of a person suspected of committing a treasury offence, according to art. 244-248 of the Code of Criminal Procedure, against the case law of the fine, the court counts the period of actual deprivation of liberty, rounding up to the full day, with one day of imprisonment equivalent to a penalty of a fine of the amount from one fifty to one fiftieth of the upper limit of the statutory threat of a fine.

Article 49. [ Forfeiture of items in treasury offense] § 1. The provisions of Articles shall apply mutatis mutandis. 29, art. 30 § 1 and 6 and art. 31, but does not cover the means of transport which is the subject matter referred to in Article 31. 29 point 2, unless it has been specially designed to commit a criminal offence, a treasury offence, a criminal offence or a misdemeanor.

§ 2. In the cases referred to in Article 54 § 3, art. 55 § 3, art. 56 § 3, art. 63 § 7, art. 64 § 7, art. 66 § 2, art. 67 § 4, art. 68 § 3, art. 69a § 2, art. 69b § 2, art. 69c § 2, art. 70 § 5, art. 73 § 2, art. 73a § 3, art. 86 § 4, art. 87 § 4, art. 88 § 3, art. 89 § 3, art. 90 § 3, art. 107 § 4 and art. 107a § 2 may be the forfeiture of the objects referred to in § 1.

§ 3. In the cases referred to in Article 65 § 4 and Art. 91 § 4 the forfeiture of the objects referred to in § 1 may be forfeited if the act of the prohibited act has been committed intentionally.

§ 4. In the case referred to in Article 106d § 2 shall be forfeited on the value of foreign exchange or national means of payment and may also be forfeited of other objects referred to in § 1.

Article 50. [ Total penalty of fines for treasury misconduct] § 1. If, at the same time, it is ordered to punish two or more of the tax offenses, the court of first sentence shall impose a fine of a fine in the amount of the upper limit of the statutory risk, which is increased by half, which does not preclude the decision of other measures as well. remaining in the confluence of the offense.

§ 2. [ 7] (repealed)

Article 51. [ The penalty of criminal infraction] § 1. The punishments of the treasury shall cease if a year has elapsed since its committing. The provisions of Article 4 Paragraphs 2 to 4 and 6 to 7 shall apply mutatis mutandis.

(2) If, during the period provided for in paragraph 1, proceedings against the perpetrator have been initiated, the criminality of the tax offence committed by him shall cease within 2 years from the end of that period.

§ 3. The penalty or criminal measure referred to in Article 1 Article 47 (2) (2) and (3) shall not be enforsable if, on the date of the final decision, the decision has been passed 3 years.

§ 4. The safeguard measure referred to in Article § 47 § 3 cannot be executed if 3 years have elapsed since the decision has been made.

Article 52. [ Punishment or penalty deemed to have been unaccounted for and the conviction of conviction] § 1. Judgment of the penalty or criminal measure referred to in Article Points 2 and 3 of Article 47 (2) shall be deemed to be insignificant within a period of 2 years from the exercise, the donation or the statute of limitations, unless the Code provides otherwise.

§ 2. In the event of a waiver of a penalty or a criminal measure, the conviction shall be subject to the expiry of the year after the final decision has been given.

§ 3. If the punished after the beginning, but before the expiry of the period provided for in § 1, he has again committed a tax offence, a tax offence, a criminal offence, or a criminal offence, which is referred to in art. 22 § 2 points 2-7 and 8 (a) b or in art. 47 § 2 points 2 and 3, or in the event of withdrawal from their metering, only simultaneous collapse of all convictions is allowed.

§ 4. The imposition of a fine on the basis of a criminal mandate shall be deemed to be insignificant within one year of the payment or collection of that fine, or of the statute of limitations on its execution.

Chapter 5

Explanation of statutory expressions

Article 53. [ Definitions] § 1. It is forbidden to act on the marks set out in the Code, even though it is not a treasury or treasury offense. The determination of an act prohibited as a treasury offence or treasury offense may occur only in this Code.

§ 2. The tax offence is an act prohibited by the code under the threat of fines in daily rates, the penalty of restriction of liberty or the custodial sentence.

§ 3. The tax offence is an act prohibited by the code under the threat of a fine of a given amount, if the amount depleted or exposed to a public-law depletion or the value of the deed does not exceed five times the amount minimum wage at the time of his/her committing. A misdemeanor is also a criminal offence, if the code does so.

§ 4. The minimum remuneration is the remuneration for the work established on the basis of the Act of 10 October 2002. with a minimum wage for work (Dz. U. of 2015 items 2008 and 2016 items 1265).

§ 5. A criminal threat is a penalty risk provided for in the relevant provision of Title I of Chapter II-Part of a specific, specific type of tax offence or treasury offence.

§ 6. The statutory threshold referred to in Title I of Chapter II shall be the amount of the amount specified in the first sentence of paragraph 3.

§ 7. When assessing the degree of social harm, the nature and nature of the endangered or damaged good shall be taken into account, the seriousness of the damage suffered by the perpetrator of the financial obligation, the amount of which is depleted or liable to be depleted. the public, the manner and circumstances of committing the prohibited act, as well as the form of intent, motivation of the perpetrator, the type of breached rule of precaution and the degree of its infringement.

§ 8. In the sense of the Code of Accident Less Gravity, this is a criminal offence which, in a specific case, on account of its particular circumstances-both in the case and in its subject-matter-contains a low degree of social harm acts, in particular where the deplest or deplest of a public-law does not exceed the statutory threshold of § 6, and the manner and circumstances of the committing of the prohibited act do not indicate a blatant disregard by the perpetrator of the order the financial or prudential rules required under the circumstances, or the perpetrator of a prohibited act whose object does not exceed the amount of the small value shall do so with the reasons worthy of consideration.

§ 9. Within the meaning of the Code, the principle of territoriality referred to in art. 3 § 2, also includes outside the territorial sea an exclusive economic zone in which the Republic of Poland on the basis of internal law and in accordance with international law exercise the rights relating to the research and exploitation of the bottom sea and its subsoil and their natural resources.

§ 10. A fixed platform on the continental machine is also considered to be a watercraft.

§ 11. Treasury offence directed against the significant financial interests of the Polish state referred to in art. 3 § 3, it is such a treasury offence which threatens the Treasury with a financial loss of at least ten times the great value.

§ 12. Treasury crimes of the same kind are the treasury crimes specified in the same chapter of the Code; treasury crimes with the use of violence or the threat of its use are considered to be treasury crimes of the same kind.

§ 13. The benefit of a property or personal advantage is an advantage both for themselves and for whom else.

§ 14. A small value is a value which, at the time of the offence, is not more than twice the minimum wage.

§ 15. A large value is a value which, at the time of the offence, is more than 50 times the minimum wage.

§ 16. A great value is a value which, at the time of committing a criminal act, exceeds a thousand times the minimum wage.

§ 17. If the Code does not provide otherwise, its market value shall be taken as the value of the object of the prohibited act, determined at the average market price in the territory of the Republic of Poland, and in the absence of such data, on the basis of an estimate. The value shall be determined by the time when the criminal act is committed and when it cannot be determined, the time of its disclosure, unless otherwise stated in the Act.

§ 18. Within the meaning of the Code, a transport agent is an object used for the carriage of persons or goods, in particular: road vehicle, rail transport, trailer, semi-trailer, vessel and aircraft.

§ 19. A juvenile is a person who, at the time of committing a prohibited act, did not complete 21 years of age and at the time of the judgment in the first instance of 24 years.

§ 20. The document shall be any subject or other written medium of information to which a specific right is bound or which, by reason of its content, constitutes evidence of the law, the legal relationship or the circumstances of legal importance.

§ 21. The accounts shall be:

(1) the accounts;

2. the tax book of revenues and disgems;

3. Records;

4. the register;

(5) other similar records to which the Act is required to conduct, and in particular records of the register of the register.

§ 22. A book that is unreliable is a book that is not in real state.

§ 23. The book of defective is a book conducted inaccordance with the rule of law.

§ 24. (repealed)

§ 25. (repealed)

§ 26. In the meaning of the Code, the public-law is a state or self-government, which is the subject of a tax offence or a tax offence; the state is a tax which is the income of the State budget, a claim on the part of the State the settlement of a grant or a subsidy or a customs duty, and a local authority, a tax constituting the income of a local or local authority or a grant or subsidy settlement.

§ 26a. Within the meaning of the Code, the public-law liability, including tax, is also a charge which constitutes the revenue of the general budget of the European Communities or of a budget managed by or on behalf of the European Communities, within the meaning of binding rules. The Republic of Poland is a common law of European Union law, which is the subject of a treasury offence or treasury offence.

§ 27. A public-law party deploring a prohibited act shall be that expressed in figures, the amount of money from which the payment or declaration of payment in whole or in part has been waived and, in fact, by that person's financial loss. occurred.

§ 28. Exposure to a public-law depleting of a public-law is prohibited from causing a particular danger of such a loss-which means that the existence of a financial injury is highly likely, although not necessarily followed.

§ 29. The provisions of paragraphs 27 and 28 shall apply mutatis mutandis to the following particulars: 'amount of unpaid tax', 'undue payment of customs duty or remission of duty due to payment', 'undue payment of tax duty', ' shall not be charged "tax", "tax levied", "tax levied", "tax" and "payment or collection of the undue, excessive or misused grant or subsidy" shall be "paid", "tax", "tax", "tax", "tax", "tax", "tax", "tax", "tax", "tax",

§ 30. The terms used in Chapter 6 of the Code, and in particular: "checking operations", "declaration", "tax information", "incumbent", "tax control", "tax liability", "tax", "taxable person", "payer", "tax refund", have the meaning given Im w ustawie z dnia 29 sierpnia 1997 r. -Tax Ordinance (Dz. U. of 2015 items 613, of late. zm.), except that the term 'tax' also means an advance on tax, a tax rate, as well as charges and other non-tax debts of a State budget of a similar giving nature; the term 'taxable person' shall also mean the person liable to the payment of fees and non-tax debts of the State budget of a similar nature of a gift.

§ 30a. The term 'taxable person' used in Chapter 6 of the Code shall also mean the entity liable to pay the duties referred to in § 26a.

§ 30b. [ 8] The terms 'paying agent', 'economic operator' and 'intermediate consignee', used in Chapter 6 of the Code, have the meaning given to them in Chapter 7a of the Law of 26 July 1991. o Income tax on individuals (Dz. U. 2012 r. items 361, of late. zm.).

§ 30c. The term 'summary information' used in Chapter 6 of the Code has the meaning given to it by the Act of 11 March 2004. o Tax on goods and services (Dz. U. of 2016 r. items 710, z Late. zm.).

§ 30d. For the purposes of Chapter 6 of the term code: 'commercial document replacing the simplified accompanying document', 'replacement document e-AD', 'intra-community supply', 'e-AD', 'export', 'import', 'legalisation of excise duty', ' acquisition Intra-Community "," reference number "," excise duty suspension procedure "," excise duty "," tax warehouse "," System "," national territory "," territory of a Member State "," simplified accompanying document "," damaged excise ", "excise goods", "excise signs", "destroyed excise signs" have meaning granted to them by the Act of 6 December 2008. o Excise Tax (Dz. U. of 2014 items 752, with late. zm.).

§ 30e. The terms 'concentrate', 'copper ore' and 'copper and silver mining' used in Chapter 6 of the Code shall have the meanings given to them by the Act of 2 March 2012. o tax on the extraction of certain copalin (Dz. U. of 2016 r. items 1581).

§ 30f. The terms 'financial statements', 'opinion' and 'report', used in Chapter 6 of the Code, have the meaning given to them by the Act of 29 September 1994. of accounting (Dz. U. of 2016 r. items 1047).

§ 31. The treasury control is the control set out in the Act of 28 September 1991. about the treasury control.

§ 31a. The control activities of special tax supervision are the activities set out in the Act of 27 August 2009. o Customs Service (Dz. U. of 2016 r. items 1799 and 1948).

§ 32. For the purposes of Chapter 7 of the Code, and in particular: 'customs supervision', 'customs control', 'temporary storage facility', 'temporary importation', 'customs authority', 'licence', 'presentation of goods to a customs body', 'customs warehouse', 'customs duty', 'free of charge', 'customs duty', 'free of charge', 'customs duty', 'free of charge', ' customs duty the customs territory ',' customs seal ',' customs declaration ' shall have the meaning given to them in Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013. establishing the Union Customs Code (Dz. Urz. EU L 269, 10.10.2013, p. 1, from late. zm.), hereinafter referred to as 'the Union Customs Code', in the Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015. laying down detailed rules for the implementation of certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council establishing the Union Customs Code (Dz. Urz. EU L 343 of 29.12.2015, p. 558, with late. zm.) and in the Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015. supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council with regard to detailed rules for certain provisions of the Union Customs Code (Dz. Urz. EU L 343 of 29.12.2015, p. 1, from late. zm.). The term 'customs duty' shall mean respectively 'import duties' and 'export duties' within the meaning of the Union Customs Code.

§ 33. The term 'non-tariff regulation' in Chapter 7 of the Code means, respectively, the commercial policy measures laid down by the European Community under the common commercial policy of the Community provisions applicable to the restrictions on the provision of services, export or import of goods, such as surveillance or protection measures, quantitative restrictions and prohibitions on imports and exports, and measures for the administration of trade in goods or services abroad, as laid down by the competent state administration authority.

§ 33a. Where the object of a prohibited act as referred to in Chapter 7 of the Code is the goods entering the customs territory of the Community, the value of the prohibited act shall be understood to mean the customs value of the goods.

§ 34. For the purposes of Chapter 8 of the Code, and in particular: 'canton activities', 'individual foreign exchange permits', 'units of participation in a collective investment fund', 'control', 'country', 'third countries', 'national payment appropriations', 'non-resident', 'non-resident of third country', 'foreign exchange trading', 'foreign exchange trading', 'securities', 'resident', 'authorised bank', 'foreign exchange values', 'currency of Poland', 'exchange currency', 'foreign payment appropriations', ' authorisation They are given the meaning given to them by the Act of 27 July 2002. -Law of foreign exchange (Dz. U. 2012 r. items 826, of 2013 items 1036 and of 2015 items 855 and 1893).

§ 35. The terms used in Chapter 9 of the Code, and in particular: "game bingo fantowe" "game random", "game on vending machine", "audiotexce raffle", "fantowa", "promotional lottery", "mutual betting", "concession", "permit", have the meaning given to them in Law of 19 November 2009 o Gambling games (Dz. U. of 2016 r. items 471 and 1948).

§ 35a. Whenever the law refers to the "slot machine" or "game on the slot machine", it is also understood by the "low win-win" or "game on the low winnings machine" as defined in the Act of 19 November 2009. o Gambling games.

§ 36. [ 9] A soldier is a person who performs an active military service, with the exception of the territorial military service filled with dispatch; the provisions of the criminal treasury code concerning the soldiers apply accordingly also to the soldiers of the armed forces of foreign states residing in the territory of the Republic of Poland and the members of their civil staff, if their treasury offences or treasury offences remain in connection with the full duties of official duties.

§ 37. The financial body of the preparatory proceedings shall be:

1. treasury office;

2. treasury control inspector;

3. the customs office.

§ 38. The non-financial body of the preparatory proceedings shall be:

1. Border Guard;

2. Police;

3. Internal Security Agency;

4. Military Gendarmeria;

5) Central Anti-Corruption Bureau.

§ 39. The parent body of the financial body for preparatory proceedings shall be:

1) the local competent customs chamber-in matters belonging to the customs office's jurisdiction;

2) the local competent tax chamber-in matters belonging to the property of the tax office, and if the preparatory proceedings lead the treasury audit inspector-the General Tax Inspectorate;

(3) a minister responsible for public finance, if the order or order has been given by the parent financial authority referred to in points 1 and 2.

§ 39a. The parent body of the non-financial bodies of the preparatory proceedings referred to in Paragraph 38 (1) to (3) shall be the prosecutor and the non-financial body for the preparatory proceedings referred to in Paragraph 38 (4)-the Prosecutor for Military Affairs.

§ 40. An entity drawn to a meal liability shall be a natural person, a legal person or an organisational unit without legal personality which the body conducting the proceedings in the tax offence case has called for to participate in that capacity.

§ 41. An intervener is an entity which, without being suspected or accused in proceedings in a tax offence or treasury offence, has filed a claim in respect of the items to be forfeited in the proceedings.

SECTION II

Specific part

Chapter 6

Treasury and treasury offences against tax obligations and grants or subsidies

Article 54. [ Conceal of the subject or base of taxation] § 1. A taxable person who tax evasion does not disclose to the competent authority of the object or base of taxation or does not make a declaration, thereby exposing the tax to the depletion of the tax,

shall be punished by the fine up to 720 daily rates or imprisonment, or both of these penalties.

§ 2. If the amount of tax that is exposed to the depletion is a small amount, the perpetrator of the prohibited act as referred to in § 1

be punished by the fine up to 720 daily rates.

§ 3. If the amount of tax that is subject to a loss does not exceed the statutory threshold, the perpetrator of the prohibited act as referred to in § 1

shall be punished by the fine for treasury misconduct.

Article 55. [ The use of the name, name or company of another entity] § 1. A taxable person who, in order to conceal the pursuit of an economic activity on his own account or in the actual size of that activity, uses the name, name or company of another entity and thereby exposes the tax to the depletion,

shall be punished by the fine up to 720 daily rates or a custodial sentence of up to the age of 3, or both to the total penalties.

§ 2. If the amount of tax that is exposed to the depletion is a small amount, the perpetrator of the prohibited act as referred to in § 1

be punished by the fine up to 720 daily rates.

§ 3. If the amount of tax that is subject to a loss does not exceed the statutory threshold, the perpetrator of the prohibited act as referred to in § 1

shall be punished by the fine for treasury misconduct.

Article 56. [ Providing untruths or conceit of the truth or failure to notify you of a change of data] § 1. A taxable person who, when submitting a declaration or statement to another authorized body or payer, gives the truth or dismisses the truth or fails to comply with the obligation to notify the change of data covered by them, thereby exposing the tax to the person concerned. to be deplouled,

shall be punished by the fine up to 720 daily rates or imprisonment, or both of these penalties.

§ 2. If the amount of tax that is exposed to the depletion is a small amount, the perpetrator of the prohibited act as referred to in § 1

be punished by the fine up to 720 daily rates.

§ 3. If the amount of tax that is subject to a loss does not exceed the statutory threshold, the perpetrator of the prohibited act as referred to in § 1

shall be punished by the fine for treasury misconduct.

§ 4. [ 10] The penalty referred to in paragraph 3 shall also be subject to that taxable person who, despite the disclosure of the subject or the taxable amount, does not submit to the tax authority or the payer a declaration or statement or, contrary to the obligation, by means of measures electronic communications.

Article 56a. [ Non-submission of required information concerning the motor vehicle] § 1. A taxable person who, contrary to his duty, does not provide the competent tax authority with the information referred to in Article 86a ust. 12 of the Act of 11 March 2004. the tax on goods and services, or submits it after the time limit, or provides data that does not comply with the actual state, with a deduction of tax not in accordance with the provisions on tax on goods and services,

be punished by the fine up to 720 daily rates.

§ 2. In the event of a lesser gravity, the perpetrator of the criminal offence referred to in § 1 shall be punished by the fine for the tax offence.

§ 3. The penalty referred to in paragraphs 1 and 2 shall not be punished by the taxable person who has submitted the information referred to in Article 2 to the competent tax authority. 86a ust. 12 of the Act of 11 March 2004. of goods and services tax, after the date when the submission of this information occurred before:

1) the commencting of the examination of the tax on goods and services;

2. service of the notice of intent to initiate tax or control proceedings in the context of the tax inspection in respect of the goods and services tax, and in the event that no notification is applied, before the date of the initiation of such a check or proceedings if the case referred to in point 1 has not been the case;

3) the opening of tax proceedings in respect of the tax on goods and services, if it was not the case referred to in points 1 or 2.

Article 56b. [ Non-submission of an application for entry in the intermediary of tobacco operators] § 1. Who, contrary to the obligations laid down in art. 20a par. 1 and Art. 20f ust. 2-4 of the Act of 6 December 2008. the excise duty does not apply for an entry in the intermediary of tobacco operators or does not notify the cessation of activities as a intermediary tobacco operator, or does not notify the amendment of the data contained in the application. the entry to the intermediary of the tobacco operators or the request for amendment of the entry in that register, or submits an application or a notification after the date or the data in which it does not comply with the actual state, shall be punished by the fine to the 720 daily rates.

§ 2. Who, contrary to the obligations laid down in art. 16, art. 17 and art. 19 of the Act of 6 December 2008. the excise duty does not submit a registration, a notification, a declaration of cessation of activities, or does not report a change in the data contained therein, or submits them after the time limit, or provides data which does not comply with the state of the It is punishable by fines up to 120 daily rates.

Article 57. [ Tax not paid on time] § 1. The taxable person who fails to pay the tax at the time of the tax,

shall be punished by the fine for treasury misconduct.

The Tribunal may waiver the penalty if, prior to the opening of proceedings in respect of a tax offence referred to in Paragraph 1, the full tax payable to the competent authority has been paid in full.

Article 58. (repealed) Article 59. (repealed) Article 60. [ Non-keeping or improper keeping of the book] § 1. Who does not run a book against the obligation,

be punished by the fine up to 240 daily rates.

§ 2. Who, in contravention of the duty, does not keep a book at the place of business or at the place indicated by the taxable person as his registered office, representative office or branch, and if the keeping of the book has been commissioned by an accounting office or another the authorized body-at the place specified in the contract with the accounting office or in the place indicated by the head of the unit,

be punished by the fine up to 240 daily rates.

§ 3. The penalty referred to in paragraph 2 shall also be subject to that taxable person or payer who does not notify the competent authority of the management of the book by the tax adviser at the time of the competent authority, or any other entity authorised to carry out the accounts on his behalf and on his behalf.

§ 4. In the case of lesser weight, the perpetrator of the prohibited act as referred to in § 1-3

shall be punished by the fine for treasury misconduct.

Article 61. [ Unreliable or defective keeping of the book] § 1. Who unfairly conducts the book,

be punished by the fine up to 240 daily rates.

§ 2. In the case of minor gravity, the perpetrator of the prohibited act as referred to in § 1

shall be punished by the fine for treasury misconduct.

§ 3. The penalty referred to in § 2 shall also be subject to those who defective the book.

Article 62. [ Crimes or treasury misconduct related to the invoice and the bill] § 1. [ 11] Who, contrary to the obligation, does not issue an invoice or an account, issue them in a defective manner or refuses to issue them,

be punished by the fine up to 180 daily rates.

§ 2. [ 12] If the invoice or bill is issued in an unreliable manner, or if such a document is used, it shall be used,

shall be punished by the fine up to 720 daily rates or imprisonment for the duration of not less than one year or both, including the total.

§ 2a. [ 13] Where the invoice or bill is issued in an unreliable manner, either such document is used and the amount of the tax resulting from the invoice or the sum of the tax amounts resulting from the invoices is a small value,

shall be punished by the fine up to 720 daily rates or imprisonment, or both of these penalties.

§ 3. The penalty referred to in paragraph 1 shall also be subject to those who, contrary to the obligation, shall not store the invoice or invoice issued or the proof of purchase of the goods.

§ 4. The penalty referred to in paragraph 1 shall also be subject to those who, contrary to the provisions of the Act, will sell without the cash register or issue a document from the register of registrant, stating that the sale is made.

§ 5. In the case of minor gravity, the perpetrator of the prohibited act as referred to in § 1-4

shall be punished by the fine for treasury misconduct.

Article 63. [ Offences or treasury offences related to excise duty] § 1. Who, contrary to the provisions of the Act, issues excise goods in respect of which suspension of excise duty has been completed, without first marking the signs of excise duty,

shall be punished by the fine up to 720 daily rates or a custodial sentence of up to 2 years, or both to the total penalties.

§ 2. The same penalty shall be subject to who, contrary to the provisions of the Act, brings the excise goods into the territory of the country without the signs of excise duty without their first being.

§ 3. The same penalty shall be subject to those who produce outside the tax warehouses of the excise goods referred to in Article 47 para. 1 points 1, 2, 4 or 5 of the Act of 6 December 2008. the excise duty shall be issued from the warehouse of finished goods or sells excise goods without the excise of their excise duties.

§ 4. The same penalty is subject to, who derives from the tax warehouse on the basis of a permit for removal as a taxable person of excise goods from another tax warehouse outside the procedure for suspension of excise duty, excise goods without the prior designation of excise goods Accise characters.

§ 5. The penalty referred to in paragraph 1 shall also be subject to the fact that the offence referred to in paragraphs 1 to 4 may be authorised in respect of excise goods which have been marked incorrectly or inappropriately in excise duties, in particular signs damaged, destroyed, counterfeit, reworked or expired.

§ 6. If the excise duty due is a small amount, the perpetrator of the prohibited act as referred to in § 1-5

be punished by the fine up to 720 daily rates.

§ 7. If the excise duty due does not exceed the statutory threshold, the perpetrator of the prohibited act as referred to in § 1-5

shall be punished by the fine for treasury misconduct.

Article 64. [ Unmarking the excise mark of products subject to such a duty] § 1. Who, without a written notification to the competent authority, derives from the tax warehouse the excise goods not covered by excise duties for the purpose of carrying out their intra-Community supply or export,

be punished by the fine up to 720 daily rates.

§ 2. The same penalty shall be subject to who, producing outside the tax warehouses, grape wine obtained from grapes coming from the own crops referred to in art. 47 para. 1 point 2 of the Act of 6 December 2008. with an excise duty, without a written notification within the time limit of the competent authority, it shall issue those excise goods not marked with excise duties for the purpose of carrying out their intra-Community supply or export.

§ 3. The same penalty is subject to those who produce outside the tax warehouses the ethyl alcohol referred to in Article 4. 47 para. 1 point 4 of the Act of 6 December 2008. with excise duty, in a legally and economically independent distillery independent of any other distillery and not acting under a licence from another entity, without a written notification to the competent authority within the time limit of the competent authority, issues such excise goods not denoted by excise signs for the purpose of carrying out their intra-Community supply or export.

§ 4. The same penalty shall be subject to the production of excise goods outside the tax warehouses using only excise goods from which the excise duty has been paid at a level equal to or above the amount of excise duty payable on the products produced. excise goods, without a written notification within the time limit of the competent authority, shall issue those excise goods which are not marked with excise duties for intra-Community supply or for export.

§ 5. The same penalty shall be subject to the production of which, in addition to the excise duty, the excise goods from which the excise duty was paid, without a written notification within the time limit of the competent authority, shall issue those excise goods not bearing the signs of excise duty. the intended purpose of carrying out intra-Community supplies or for export.

§ 6. The penalty referred to in paragraph 1 shall also be subject to those who, without a written notification within the time limits of the competent authority, places excise goods in a free zone which are not covered by excise duty marks, intended for sale in commercial units situated there.

§ 7. In the case of lesser weight, the perpetrator of the prohibited act as referred to in § 1-6

shall be punished by the fine for treasury misconduct.

Article 65. [ Acquisition, storage, transport of excise goods contained in a prohibited act] § 1. Who acquires, stores, transports, transmits or transfers excise goods which are the subject of a prohibited act as referred to in Article 63, art. 64 or art. 73 or assists in their divestment, or these excise goods accept or assist in their conceit,

shall be punished by the fine up to 720 daily rates or a custodial sentence of up to the age of 3, or both to the total penalties.

§ 2. Who acquires, stores, carries, transmits or transfers excise goods which, on the basis of the accompanying circumstances, should and may presume that they constitute the object of a prohibited act as referred to in Article 2 (1) of the Regulation. 63, art. 64 or art. 73, or assists in their divestment, or these excise goods accept or assist in their conceit,

be punished by the fine up to 720 daily rates.

§ 3. If the amount of tax that is exposed to the depletion is a small amount, the perpetrator of the prohibited act as referred to in § 1

be punished by the fine up to 720 daily rates.

§ 4. If the amount of tax that is exposed to the loss does not exceed the statutory threshold, the perpetrator of the prohibited act as referred to in § 1 or 2

shall be punished by the fine for treasury misconduct.

Article 66. [ Abnormal or unsuitable signs of excise duty] § 1. Who excise goods means wrongly or inappropriately signs of excise duty, in particular signs damaged, destroyed, counterfeit, reworked or invalid,

be punished by the fine up to 720 daily rates.

§ 2. In the case of minor gravity, the perpetrator of the prohibited act as referred to in § 1

shall be punished by the fine for treasury misconduct.

Article 67. [ A lift or reprocessing of an excise sign] § 1. Who is a counterfeit or a sign of excise duty or an authorization to collect the flag,

shall be punished by the fine up to 720 daily rates or imprisonment, or both of these penalties.

§ 2. Who, in order to commit the tax offence referred to in § 1, obtains or adopters the funds,

shall be punished by the fine up to 240 daily rates or a custodial sentence of up to the age of 2, or both to the total penalties.

§ 3. He shall not be punished for the treasury offence referred to in paragraph 2 of the offender who has departed from his or her accomplishment, in particular, destroyed or prevented the use of funds in the future.

§ 4. In the case of minor gravity, the perpetrator of the prohibited act as referred to in § 1 or 2

shall be punished by the fine for treasury misconduct.

Article 68. [ Turnover of excise goods not properly marked] § 1. Who does not fulfil the obligation to draw up a census and submit it to the competent authority in the event of a suspension of excise duty unmarked, marked incorrectly or in the event of a suspension of excise duty on excise goods not appropriate signs of excise duty, in particular signs damaged, damaged, counterfeit, reworked or invalid,

be punished by the fine up to 720 daily rates.

§ 2. The same penalty shall be subject to, who does not comply with the obligation to mark excise goods legalization marks of excise duty.

§ 3. In the event of a lesser gravity, the perpetrator of the criminal offence referred to in § 1 or 2 shall be punished by the fine for the tax offence.

Article 69. [ Infringement of the provisions relating to the production, import or marketing of excise goods] § 1. Who, without official examination, takes steps directly linked to the production, import or marketing of excise goods and with the determination of excise duty marks,

be punished by the fine up to 720 daily rates.

§ 2. Who gives untrue data of the type, quantity or quality of the excise goods produced,

be punished by the fine up to 360 daily rates.

§ 3. Who, contrary to the provisions, removes the excise goods from the place of production, processing, consumption, storage or during transport,

be punished by the fine up to 240 daily rates.

§ 4. The attempted treasury offence referred to in § 2 or 3 is punishable.

Art. 69a. [ Production, warehousing or reloading of excise goods outside the tax warehouse] § 1. Who, contrary to the provisions of the Act, in breach of the conditions of application of the suspension of excise duty, produces, stores or tranches excise goods outside the tax warehouse,

shall be punished by the fine up to 720 daily rates or a custodial sentence of up to 2 years, or both to the total penalties.

§ 2. In the case of minor gravity, the perpetrator of the prohibited act as referred to in § 1

shall be punished by the fine for treasury misconduct.

Article 69b. [ Criminal liability for the provision of intra-Community supply or of the acquisition of intra-Community excise goods] § 1. Who, contrary to the provisions of the Act, makes intra-Community supplies or intra-Community acquisitions of excise goods

shall be punished by the fine up to 720 daily rates or imprisonment, or both of these penalties.

§ 2. In the case of minor gravity, the perpetrator of the prohibited act as referred to in § 1

shall be punished by the fine for treasury misconduct.

Article 69c. [ The criminal liability for the movement of excise goods without a simplified accompanying document] § 1. Who, contrary to the obligation, moves excise goods from the territory of one Member State to the territory of another Member State through the territory of a country without a simplified accompanying document or a commercial document replacing a simplified document accompanying or without the printed e-AD with the reference number or other commercial document in which the reference number given to e-AD in the System is affixed, or the replacement document for e-AD or on the basis of those documents that contains data that is not in real state,

shall be punished by the fine up to 720 daily rates or imprisonment, or both of these penalties.

§ 2. In the case of minor gravity, the perpetrator of the prohibited act as referred to in § 1

shall be punished by the fine for treasury misconduct.

Article 70. [ Infringement of the provisions governing the turnover of excise trade marks] § 1. Who, contrary to the provisions of the Act, is disposed of or otherwise conveyed the signs of excise duty to an unauthorised person,

shall be punished by the fine up to 720 daily rates or a custodial sentence of up to 2 years, or both to the total penalties.

§ 2. The same penalty shall be subject to who, for the purpose of using or introducing in circulation, acquires or otherwise accepts excise signs from an unauthorised person or removes them from excise goods in order to re-use them or to introduce them in circulation.

§ 3. The attempted treasury offence referred to in § 1 or 2 is punishable.

§ 4. The penalty referred to in paragraph 1 shall also be subject to the person who, without being entitled to it, holds, holds, carries, transmits or transfers excise signs.

§ 5. In the case of minor gravity, the perpetrator of the prohibited act as referred to in § 1, 2 and 4

shall be punished by the fine for treasury misconduct.

Article 71. [ Invalid carriage or storage of excise signs] Who, by gross violation of the provisions relating to the carriage or storage of signs of excise duty, exposes them to the direct danger of theft, destruction, damage or loss,

be punished by the fine up to 480 daily rates.

Article 72. [ Abnormal settling with the competent authority from the state of use of excise signs] Who, contrary to the obligation, does not settle in due time with the competent authority from the state of use of excise duty marks, in particular, it shall not reimburse unused, damaged, destroyed or invalid marks,

be punished by the fine up to 360 daily rates.

Article 73. [ Infringement of the provisions governing exemption from the obligation to mark excise duty marks] § 1. Who, in the use of an excise product, amends the purpose, the purpose, or the purpose of which, or does not retain, the other condition from which the Act makes the exemption of excise goods subject to the obligation to mark excise duty marks,

be punished by the fine up to 720 daily rates.

§ 2. If the uncollected excise duty does not exceed the statutory threshold, the perpetrator of the prohibited act referred to in § 1

shall be punished by the fine for treasury misconduct.

Article 73a. [ Unlawful change of destination of excise goods] § 1. Who, in the use of excise goods, changes its purpose and in particular uses fuel oil as diesel, thereby exposing the excise duty to the depletion of the excise duty,

shall be punished by the fine up to 720 daily rates or a custodial sentence of up to 2 years, or both to the total penalties.

§ 2. If the amount exposed to the depletion of the excise duty is a small amount, the perpetrator of the prohibited act as referred to in § 1

be punished by the fine up to 720 daily rates.

§ 3. If the amount exposed to the depletion of the excise duty does not exceed the statutory threshold, the perpetrator of the prohibited act as referred to in § 1

shall be punished by the fine for treasury misconduct.

Article 74. (repealed) Article 75. [ Failure to meet the obligation to settle the reported signs of excise duty] Importer, intra-Community acquirer and a tax representative who does not comply with the obligation to obtain from an entity established outside the territory of the country of the settlement of the excise duties provided to him,

be punished by the fine up to 180 daily rates.

Article 75a. [ Failure to measure or improper the measurement of copper and silver in the urobku of copper ore or concentrates] § 1. The taxable person for the extraction of certain mines which, contrary to the obligation, does not measure the content of copper and silver in the urobsk of copper ore or concentrates or measures in contravention of the rules laid down in Article 3 (1) of Regulation (c) and (c) of the European Community 15 para. 1 points 2 and 3, paragraph 1 2 (2) and (3) and (3) 3 of the Act of 2 March 2012. about the extraction tax of some of the copalin, thereby exposing the extraction tax of some copalin to depletion, is punishable by the fine up to 720 daily rates or punishable by deprivation of liberty for the years 2, or both of these penalties combined.

§ 2. The same penalty shall be subject to a tax on the extraction of certain copalin, which, contrary to the obligation, does not measure the quantity of copper ore, concentrate, natural gas or oil, or measure, in breach of the rules laid down in Article 2 (1) of the basic Regulation. 15 para. 1 point 1, paragraph 1. 2 pt. 1, paragraph 1. 5 or Art. 15a of the Act of 2 March 2012. about the extraction tax of some of the copalin, thus putting the tax on the extraction of some copalin to the depletion of the mines.

§ 3. If the amount exposed to depletion is a small amount, the perpetrator of the criminal offence referred to in § 1 and § 2 shall be punished by the fine up to 720 daily rates.

Article 75b. [ Non-conductive or unreliable recording of measurements of copper and silver content in the urobku of copper ore or concentrates] § 1. Taxpayer of the extraction tax of certain copalin, which, contrary to the obligation, does not keep records of the measurement of copper and silver content in the adulterate of copper ore or concentrates or measurement of the amount of the charm of copper ores, produced concentrate, extracted natural gas or extracted oil as referred to in Article 16 of the Act of 2 March 2012. about the extraction tax of some copalin, is punishable by the fine up to 720 daily rates.

§ 2. The tax on extraction of certain copalin, which unfairly maintains records of the measurement of copper and silver content in the urobku of copper ore or concentrates or measurement of the quantity of copper ore and produced concentrate, extracted gas of natural or extracted oil, as referred to in Article 16 of the Act of 2 March 2012. about the extraction tax of some copalin, is punishable by the fine up to 360 daily rates.

§ 3. In the event of a lesser gravity, the perpetrator of the criminal offence referred to in § 1 or 2 shall be punished by the fine for the tax offence.

§ 4. The penalty referred to in § 3 shall be subject to the taxable person of the extraction of certain copalin, which defective shall keep a record of the measurement of copper and silver content in the urobular of copper ore or concentrate or measurement of the quantity of the charm of copper ore produced. concentrated, extracted natural gas or extracted petroleum, referred to in art. 16 of the Act of 2 March 2012. about the extraction tax of some copalin.

Article 75c. [ Extraction of copper, silver, natural gas or crude oil] The tax payer for the extraction of some of the copalin, which without official examination is carried out in the extraction of copper, silver, natural gas or crude oil, is punishable by fines up to 720 daily rates. Article 76. [ Undue return on a public-law claim] § 1. Who, by providing data that does not comply with the actual state or conceal of the actual state of affairs, mislead the competent authority by exposing the public-law liability, in particular, of input tax within the meaning of Article 2 (1) of the law, to the public-law, rules on tax on goods and services, excise duty, repayment or payment of overpayment on account of tax arrears or current or future tax obligations,

shall be punished by the fine up to 720 daily rates or imprisonment, or both of these penalties.

§ 2. If the amount exposed to undue payment of tax is a small value, the perpetrator of the prohibited act as referred to in § 1

be punished by the fine up to 720 daily rates.

§ 3. If the amount exposed to the undue payment of the tax does not exceed the statutory threshold, the perpetrator of the prohibited act as referred to in § 1

shall be punished by the fine for treasury misconduct.

Article 76a. [ Undue Reimbursement] § 1. Who, by providing data that does not comply with the actual state or conceal the actual state of affairs, mislead the competent authority, exposes to undue reimbursement of the expenses referred to in the provisions on reimbursement of certain expenses to natural persons. related to housing construction,

shall be punished by the fine up to 720 daily rates or imprisonment, or both of these penalties.

§ 2. If the amount exposed to undue reimbursement of the expenses referred to in § 1 is a small amount, the perpetrator of the prohibited act as referred to in § 1

be punished by the fine up to 720 daily rates.

§ 3. If the amount exposed to undue reimbursement of the expenditure referred to in paragraph 1 does not exceed the statutory threshold, the perpetrator of the criminal offence referred to in paragraph 1 shall not exceed the limit laid down in paragraph 1.

shall be punished by the fine for treasury misconduct.

Article 76b. [ Violation of provisions to reimbursable natural persons of certain expenses incurred in connection with the construction of the first own apartment] § 1. Who, by providing data that does not comply with the actual state or conceal the actual state of affairs, mislead the competent authority, exposes to undue reimbursement of the expenses referred to in the provisions on reimbursement of certain expenses to natural persons. incurred in connection with the construction of the first own apartment,

shall be punished by the fine up to 720 daily rates or imprisonment, or both of these penalties.

§ 2. If the amount exposed to undue reimbursement of the expenses referred to in § 1 is a small amount, the perpetrator of the prohibited act as referred to in § 1

be punished by the fine up to 720 daily rates.

§ 3. If the amount exposed to undue reimbursement of the expenditure referred to in paragraph 1 does not exceed the statutory threshold, the perpetrator of the criminal offence referred to in paragraph 1 shall not exceed the limit laid down in paragraph 1.

shall be punished by the fine for treasury misconduct.

Article 77. [ Non-payment by the payer or incassation of the collected tax within the time limit] § 1. A payer or an incubator who does not pay the tax deducted in time for the benefit of the competent authority,

shall be punished by the fine up to 720 daily rates or a custodial sentence of up to the age of 3, or both to the total penalties.

§ 2. If the amount of the unpaid tax is a small value, the perpetrator of the prohibited act as referred to in § 1

be punished by the fine up to 720 daily rates.

§ 3. If the amount of the unpaid tax does not exceed the statutory threshold, the perpetrator of the prohibited act as referred to in § 1

shall be punished by the fine for treasury misconduct.

§ 4. The Tribunal may apply an emergency leniency or even waiver of a penalty or a criminal measure if the tax offence referred to in § 1 or 2 has been paid in full in the entirety of the tax offence before the initiation of the proceedings in respect of a tax offence the competent authority.

§ 5. The General Court may waiver the penalty if, prior to the opening of proceedings in respect of a tax offence referred to in Paragraph 3, a tax paid in full to the competent authority is paid in full.

Article 78. [ The payment of an incorrect amount of tax by the payer] § 1. A payer who does not collect a tax or charges it in an amount lower than that due,

shall be punished by the fine up to 720 daily rates or a custodial sentence of up to 2 years, or both to the total penalties.

§ 2. If the amount of the uncollected tax is a small value, the perpetrator of the prohibited act as referred to in § 1

be punished by the fine up to 720 daily rates.

§ 3. If the amount of the tax not collected does not exceed the statutory threshold, the perpetrator of the prohibited act as referred to in § 1

shall be punished by the fine for treasury misconduct.

Article 79. [ Insignificant by the payer or incassation of the person responsible for the tax accounting] § 1. A payer or an incubator who does not designate the person to whom the duties have to be calculated and collected within the required time limits and the timely payment to the tax authority of the amounts collected, or does not report to the competent local tax authority. The required data for that person

shall be punished by the fine for treasury misconduct.

§ 2. The same penalty shall be subject to a payer which does not submit in the period of the declaration.

Article 80. [ Non-submission of tax information] § 1. Who, contrary to the obligation, does not submit the required tax information to the competent authority within the period

be punished by the fine up to 120 daily rates.

§ 2. [ 14] The payer, the entity referred to in art. 41 of the Act of 26 July 1991. a personal income tax, a payer, a paying agent, an economic operator or an indirect recipient who, contrary to the obligation, does not submit the required tax information to the taxable person or the competent authority within the time limits or the information referred to in Article 42 par. 2 pt. 2 or art. 44d ust. 1, 3, 5 or 7 of the Act,

be punished by the fine up to 180 daily rates.

§ 2a. Who, contrary to the obligation, does not submit to the competent authority any information on the US accounts reported under Article 4 (2) of the Regulation. 4 par. 1 point 2 of the Act of 9 October 2015. on the implementation of the Agreement between the Government of the Republic of Poland and the Government of the United States of America on the improvement of the fulfilment of international tax obligations and the implementation of FATCA legislation (Dz. U. Entry 1712 and from 2016 items 1579 and 1948)

be punished by the fine up to 180 daily rates.

§ 3. If the information referred to in § 1-2a is not true, the perpetrator shall be punished by the fine up to 240 daily rates.

§ 4. In the case of lesser weight, the perpetrator of the prohibited act as referred to in § 1-3

shall be punished by the fine for treasury misconduct.

Art. 80a. [ Providing untruths or withheld the truth in the recapitulative information] § 1. Who in the recapitulative statement gives the truth or dismisses the truth,

be punished by the fine up to 240 daily rates.

§ 2. [ 15] Who, contrary to the duty, does not submit summary information to the competent authority within the time limit or, contrary to the obligation, does not submit it by means of electronic communication,

shall be punished by the fine for treasury misconduct.

Art. 80b. [ Failure to submit a financial report, opinion or report] Any financial report, opinion or report shall be punishable by a fine for fiscal misconduct which, contrary to the obligation, does not pass the financial statements, opinions or reports to the competent tax authority. Article 81. [ Violation of an identification declaration by a taxpayer or a payer] § 1. Taxable person or payer who, contrary to the obligation to do so:

1) does not make the identification or update of the data covered by the notification at the time of the notification, or it provides data that does not comply with the actual or incomplete state,

2) make the declaration more than once,

3) does not specify the tax identification number or gives the untrue number,

shall be punished by the fine for treasury misconduct.

§ 2. (repealed)

Article 82. [ Undue disbursement, collection or misuse of grant or subsidy] § 1. Who exposes public finances to a loss through undue payment, collection or misuse of grants or subsidies,

be punished by the fine up to 240 daily rates.

§ 2. If the payment or the collection of the undue, excessive or used misuse of the grant or subsidy does not exceed the statutory threshold, the perpetrator of the prohibited act as referred to in § 1

shall be punished by the fine for treasury misconduct.

§ 3. (repealed)

Article 83. [ Breach of the rules on tax control, treasury control or inspection activities] § 1. The person who is entitled to carry out checks, tax checks, treasury checks or control activities in the field of special tax surveillance shall, in particular, impair or impede the performance of his business activity, against the request of this person does not appear to be a book or other document concerning business activity or book or other document destroys, damages, renders useless, hides or deletes,

be punished by the fine up to 720 daily rates.

§ 2. In the case of minor gravity, the perpetrator of the prohibited act as referred to in § 1

shall be punished by the fine for treasury misconduct.

Article 84. [ Penalty for release for infringement of chapter] § 1. Who, without complying with the obligation to supervise the conduct of the rules in force in the business of the undertaking concerned or of any other undertaking, permits, without intentionally, to commit the prohibited act referred to in that Chapter,

shall be punished by the fine for treasury misconduct.

§ 2. Paragraph 1 shall not apply where the perpetrators ' act is exhaustive in any other tax offence or treasury offence referred to in that Chapter, or if the failure to comply with the obligation to supervise them is part of the responsibility of the perpetrator.

Chapter 7

Treasury offences and treasury offences against customs duties and rules of trade with foreign goods and services

Article 85. [ Exultation of a permit or other similar document] § 1. Who shall issue a permit or other similar document, concerning conditions for trading with the foreign goods or services, regulated by the provisions referred to in art. 53 § 32 or 33, by insidious misintroduction to the authority authorised to issue such documents,

shall be punished by the fine up to 720 daily rates or a custodial sentence of up to 2 years, or both to the total penalties.

§ 2. The same penalty shall be subject to the use of the document obtained in the manner specified in § 1.

§ 3. The attempted treasury offence referred to in § 1 or 2 is punishable.

§ 4. In the case of minor gravity, the perpetrator of the prohibited act as referred to in § 1 or 2

shall be punished by the fine for treasury misconduct.

Article 86. [ Customs smuggling] § 1. Who, without complying with his customs obligation, imports from abroad or exports the goods abroad without presentation to the customs authority or customs declaration, thereby jeopardising the customs duty to be depleting,

shall be punished by the fine up to 720 daily rates or imprisonment, or both of these penalties.

§ 2. The same penalty shall be subject to the perpetrator if the customs smuggling relates to goods traded in a foreign trade which is subject to a non-tariff recirculation.

§ 3. Where the amount of the customs duty exposed to the depletion or value of the goods in a trade with a foreign country which has a non-tariff regulation is of little value, the perpetrator of the prohibited act referred to in paragraph 1 or 2 shall be a small value.

be punished by the fine up to 720 daily rates.

§ 4. Where the amount of the customs duty exposed to the depletion or value of the goods in circulation with a foreign trade which is subject to a non-tariff regulation does not exceed the statutory threshold, the perpetrator of the prohibited act as referred to in § 1 or 2

shall be punished by the fine for treasury misconduct.

§ 5. (repealed)

Article 87. [ Introduction to the authority of the authority authorised for customs control] § 1. Who, by misleading the authority authorized for customs control, exposes the customs duty to the depletion of the customs duty,

shall be punished by the fine up to 720 daily rates or imprisonment, or both of these penalties.

§ 2. The same penalty shall be subject to the perpetrator if the customs fraud relates to goods or services traded with foreign countries for which an extra-tariff recirculation exists.

§ 3. Where the amount of the customs duty exposed to the depletion or value of the goods or services in trade with a foreign country which is subject to a non-tariff regulation is a small value, the perpetrator of the criminal offence referred to in paragraph 1 or 2 shall be a low value.

be punished by the fine up to 720 daily rates.

§ 4. Where the amount of the customs duty exposed to the depletion or value of the goods or services in trade with a foreign country which is subject to a non-tariff regulation does not exceed the statutory threshold, the perpetrator of the prohibited act as referred to in § 1 or 2

shall be punished by the fine for treasury misconduct.

Article 88. [ Violation of provisions concerning the temporary importation procedure of goods] § 1. Who, when entitled to the use of the temporary importation procedure of goods placed under that procedure on the basis of an oral declaration, does not re-export it or does not undertake other steps to close the procedure, in accordance with art. 215 (1) 1 of the Union Customs Code, thereby exposing the customs duty to the depletion,

be punished by the fine up to 720 daily rates.

§ 2. The same penalty shall be subject to the perpetrator if the action is prohibited in respect of goods traded in a foreign trade which is subject to a non-tariff regontation.

§ 3. Where the amount of the customs duty exposed to the depletion or value of the goods in circulation with a foreign trade which is subject to a non-tariff regulation does not exceed the statutory threshold, the perpetrator of the prohibited act as referred to in § 1 or 2

shall be punished by the fine for treasury misconduct.

Article 89. [ Violation of the provisions for release of goods from customs duties] § 1. Who, in the use of the goods, changes the purpose, purpose or other condition on which the release of goods depends, in whole or in part, on customs duties, in particular on customs duties or the application of zero, reduced or preferential treatment. the duty rate,

be punished by the fine up to 720 daily rates.

§ 2. The same penalty shall be subject to the perpetrator if the act is prohibited in respect of goods or services traded abroad which have been exempted from the non-tariff reglamentation.

§ 3. Where the non-collected customs duty or value of the goods or services traded abroad which has been exempted from the non-tariff regulation does not exceed the statutory threshold, the perpetrator of the prohibited act as referred to in § 1 or 2 shall not exceed the limit laid down in the

shall be punished by the fine for treasury misconduct.

Article 90. [ Removal of goods or means of transport from customs supervision] § 1. Who removes the goods or the means of transport from customs supervision,

shall be punished by the fine up to 720 daily rates or a custodial sentence of up to the age of 3, or both to the total penalties.

§ 2. The same penalty shall be subject to, who without the consent of the authorized body destroys, damages or removes the customs seal.

§ 3. In the case of minor gravity, the perpetrator of the prohibited act as referred to in § 1 or 2

shall be punished by the fine for treasury misconduct.

Article 91. [ Acquisition, storage, transport, transfer of goods which is the subject of a prohibited act] § 1. He who acquires, stores, transports, transmits or transfers goods which are the subject of a prohibited act as referred to in Article 4 (1) of the Regulation. 86-90 § 1, or helps to dispose of it, or that the goods are to be accepted or helped to conceit,

shall be punished by the fine up to 720 daily rates or a custodial sentence of up to the age of 3, or both to the total penalties.

§ 2. Whoever acquires, stores, carries, transmits or transfers the goods of which on the basis of the accompanying circumstances he or she should and may presume to be the subject of a prohibited act as referred to in art. 86-90 § 1, or helps to dispose of it, or that the goods are to be accepted or helped to conceit,

be punished by the fine up to 720 daily rates.

§ 3. Where the amount of the customs duty or the value of the goods in circulation with a foreign trade which is subject to a non-tariff regulation is a small value, the perpetrator of the prohibited act as referred to in paragraph 1 shall be of a low value.

be punished by the fine up to 720 daily rates.

§ 4. Where the amount of the customs duty or the value of the goods in circulation with a foreign trade which is subject to a non-tariff regulation does not exceed the statutory threshold, the perpetrator of the prohibited act as referred to in § 1 or 2

shall be punished by the fine for treasury misconduct.

Article 92. [ Providing data that is not compatible with the actual state] § 1. Who, by providing data that does not comply with the actual state or conceal the actual state of affairs, mislead the competent authority by exposing the customs duty unpaid or the write-off of the duty due for payment,

shall be punished by the fine up to 720 daily rates or imprisonment, or both of these penalties.

§ 2. If the amount exposed to undue repayment or remission of a customs duty is a small value, the perpetrator of the prohibited act referred to in § 1

be punished by the fine up to 720 daily rates.

§ 3. If the amount exposed to undue repayment or remission of a customs duty does not exceed the statutory threshold, the perpetrator of the prohibited act as referred to in § 1

shall be punished by the fine for treasury misconduct.

Article 93. [ Breach of customs legislation concerning the customs territory, free warehouse or customs warehouse] § 1. (repealed)

§ 2. Who grossly violates the customs legislation as regards the conditions of the activities of a free zone or customs warehouse,

be punished by the fine up to 240 daily rates.

§ 3. The penalty referred to in § 2 shall also be subject to the one who blatantly violates the provisions on the conditions for the keeping of the temporary storage facility.

Article 94. [ Non-availability of documents relating to trade with foreign goods or services] § 1. Who, contrary to the obligation, does not provide oral or written explanations of importance for customs control or does not make the required documents concerning the trade with the foreign goods or services available,

be punished by the fine up to 720 daily rates.

§ 2. The same penalty shall be subject to those who, in any other way, are in a manner of carrying out or impeding the performance of a business activity, in particular who refuses to carry out the preparatory action for the purpose of carrying out the operations of customs control or customs supervision. the customs inspection or failure to deliver the goods without delay to the place indicated by the customs authority.

§ 3. In the case of minor gravity, the perpetrator of the prohibited act as referred to in § 1 or 2

shall be punished by the fine for treasury misconduct.

Article 95. [ Non-storage of documents relevant to customs control] § 1. Who, contrary to the obligation, does not keep documents of relevance for customs control,

be punished by the fine up to 180 daily rates.

§ 2. In the case of minor gravity, the perpetrator of the prohibited act as referred to in § 1

shall be punished by the fine for treasury misconduct.

Article 96. [ Penalty for release for infringement of chapter] § 1. Who, without complying with the obligation to supervise the conduct of the rules in force in the business of the undertaking concerned or of any other undertaking, permits, without intentionally, to commit the prohibited act referred to in that Chapter,

shall be punished by the fine for treasury misconduct.

§ 2. Paragraph 1 shall not apply where the perpetrators ' act is exhaustive in any other tax offence or treasury offence referred to in that Chapter, or if the failure to comply with the obligation to supervise them is part of the responsibility of the perpetrator.

Chapter 8

Treasury and treasury offences against foreign exchange turnover

Article 97. [ Introduction to the error of the authority issuing the foreign exchange permit] § 1. Who shall exclude individual approval of the foreign exchange by insidious mismissal of the authority authorised to grant such authorisations,

shall be punished by the fine up to 720 daily rates or a custodial sentence of up to 2 years, or both to the total penalties.

§ 2. The same penalty shall be subject to the use of the document obtained in the manner specified in § 1.

§ 3. The attempted treasury offence referred to in § 1 or 2 is punishable.

§ 4. In the case of minor gravity, the perpetrator of the prohibited act as referred to in § 1 or 2

shall be punished by the fine for treasury misconduct.

Article 98. (repealed) Article 99. (repealed) Article 100. [ Transferring payment appropriations by resident] § 1. A resident who, without a required foreign exchange permit or contrary to his conditions of export, sends or transfers to third countries national or foreign payment appropriations for the purpose of taking up or extending these activities in those countries economic, including the acquisition of real estate for the purposes of this activity,

be punished by the fine up to 720 daily rates.

§ 2. If the value of the subject of rotation referred to in § 1 does not exceed the statutory threshold, the perpetrator

shall be punished by the fine for treasury misconduct.

Article 101. [ Violation of the provisions on the foreign exchange permit by a non-resident] § 1. Non-resident of a third country which, without the required foreign exchange permit or in breach of its conditions, is disposed of in the country, either directly or through other entities, debt securities with a maturity of less than one year, or claims or other rights which are carried out by the execution of monetary settlements,

be punished by the fine up to 720 daily rates.

§ 2. If the value of the subject of rotation referred to in § 1 does not exceed the statutory threshold, the perpetrator

shall be punished by the fine for treasury misconduct.

Article 102. [ Acquisition by resident of shares, shares, units of participation] § 1. Resident who, without the required foreign exchange permit or contrary to his terms, acquires:

1) (repealed)

(2) shares or shares in companies established in third countries or involving shares or shares in such companies,

(3) units in collective investment funds established in third countries,

(4) debt securities issued or issued by non-residents of third countries,

5) foreign exchange values sold by non-residents from third countries, in exchange for other foreign exchange values or national means of payment,

6) receivables or other rights which are carried out by means of monetary settlements, which are disposed of by non-residents of third countries,

be punished by the fine up to 720 daily rates.

§ 2. If the value of the subject of rotation referred to in § 1 does not exceed the statutory threshold, the perpetrator

shall be punished by the fine for treasury misconduct.

Article 103. [ Dispension of debt securities by resident] § 1. Resident who, without the required foreign exchange permit or contrary to his conditions, is disposed of in a third country both directly and through other entities, debt securities with a maturity of less than one year or receivables or other the law the execution of which takes place through the execution of monetary settlements,

be punished by the fine up to 720 daily rates.

§ 2. If the value of the subject of rotation referred to in § 1 does not exceed the statutory threshold, the perpetrator

shall be punished by the fine for treasury misconduct.

Article 104. [ Possession by a resident of an account in a bank established in a third country] § 1. A resident who, without the required foreign exchange permit or against his conditions, opens or maintains an account in a bank or a branch of a bank established in a third country,

be punished by the fine up to 720 daily rates.

§ 2. If the value of the subject of rotation referred to in § 1 does not exceed the statutory threshold, the perpetrator

shall be punished by the fine for treasury misconduct.

Article 105. (repealed) Article 106. (repealed) Article 106a. (repealed) Article 106b. (repealed) Article 106c. [ Making a cash settlement without a required foreign exchange permit] § 1. Who without the required foreign exchange permit or against his conditions is traded in foreign exchange with a foreign exchange rate,

be punished by the fine up to 720 daily rates.

§ 2. If the value of the subject of rotation referred to in § 1 does not exceed the statutory threshold, the perpetrator

shall be punished by the fine for treasury misconduct.

Article 106d. [ Rotation of foreign exchange values without entry in the register of canton activities] § 1. Who carries out an economic activity consisting in buying and selling foreign exchange values and intermediation in their purchase and sale without registration in the register of canton activities or contrary to the provisions of the Act,

shall be punished by the fine up to 720 daily rates or the imprisonment of the year, or both.

§ 2. In the case of minor gravity, the perpetrator of the prohibited act as referred to in § 1

shall be punished by the fine for treasury misconduct.

Article 106e. [ Violation of control provisions] Who, contrary to the obligation, does not provide oral or written explanations or does not make available the required documents related to the scope of the control carried out on the basis of the provisions of the Act referred to in art. 53 § 34,

shall be punished by the fine for treasury misconduct.

Article 106f. [ Breach of the obligation to report foreign exchange values to customs] Who, in contravention of the duty, does not notify the customs authorities or authorities of the border guards of the importation into the country or the export abroad for the value of the foreign exchange or national means of payment or, in the application of that declaration, gives the untruth

shall be punished by the fine for treasury misconduct.

Article 106g. (repealed) Article 106h. [ Breach of the obligation to provide the customs authorities with foreign exchange values] Who, in contravention of the duty, does not submit to the customs authorities or the Border Guard authorities, at their request, imported into the country or exported abroad for the value of foreign exchange or national means of payment,

shall be punished by the fine for treasury misconduct.

Article 106i. (repealed) Article 106j. [ Turnover of foreign exchange without intermediary of a rightholder bank] § 1. Who, contrary to the obligation, carries out a transfer of money abroad or a settlement in a country related to foreign exchange, without the intermediary of a rightholder bank, payment institution, electronic money institution or, in the case of settlement in the country-the payment service offices,

be punished by the fine up to 480 daily rates.

§ 2. In the case of minor gravity, the perpetrator of the prohibited act as referred to in § 1

shall be punished by the fine for treasury misconduct.

Article 106k. [ Non-storage of documents relating to the foreign exchange turnover or the canton activity] Who, contrary to the obligation, does not hold documents relating to the exchange turnover or the canton activity carried out,

shall be punished by the fine for treasury misconduct.

Article 106l. [ Breach of the obligation to notify NBP of foreign exchange data or canton activities] § 1. Who, contrary to the obligation, does not notify the National Bank of Poland of the foreign exchange or exchange activities performed, to the extent necessary for the preparation of the balance of payments and the international investment position, or to report on the data that is not in the actual state,

be punished by the fine up to 120 daily rates.

§ 2. In the case of minor gravity, the perpetrator of the prohibited act as referred to in § 1

shall be punished by the fine for treasury misconduct.

Article 106ł. [ Penalty for release for infringement of chapter] § 1. Who, without complying with the obligation to supervise the conduct of the rules in force in the business of the undertaking concerned or of any other undertaking, permits, without intentionally, to commit the prohibited act referred to in that Chapter,

shall be punished by the fine for treasury misconduct.

§ 2. Paragraph 1 shall not apply where the perpetrators ' act is exhaustive in any other tax offence or treasury offence referred to in that Chapter, or if the failure to comply with the obligation to supervise them is part of the responsibility of the perpetrator.

Chapter 9

Treasury offences and treasury offences against the organisation of gambling

Article 107. [ Violation of the Act on Games and Mutual Betting] § 1. Who, contrary to the provisions of the Act or the terms of a concession or permit, arranges or conducts a random game, a game on a vending machine or a mutual establishment,

shall be punished by the fine up to 720 daily rates or a custodial sentence of up to the age of 3, or both to the total penalties.

§ 2. Who in the territory of the Republic of Poland participates in a foreign game of random or foreign mutual establishment,

be punished by the fine up to 120 daily rates.

§ 3. If the perpetrator is permitted to act as prohibited under § 1 in order to gain an economic advantage from organising the collective participation in a game of chance, the game at the vending machine or the reciprocal undertaking shall be permitted,

shall be punished by the fine up to 720 daily rates or imprisonment, or both of these penalties.

§ 4. In the case of minor gravity, the perpetrator of the prohibited act as referred to in § 1 or 2

shall be punished by the fine for treasury misconduct.

Art. 107a. [ Driving random games without imposing the required official security features] § 1. Who arranges or conducts a random game, a slot machine or a reciprocal bet without the required official check or without imposing the required official closures,

shall be punished by the fine up to 720 daily rates or a custodial sentence of up to 2 years, or both to the total penalties.

§ 2. In the case of minor gravity, the perpetrator of the prohibited act as referred to in § 1

shall be punished by the fine for treasury misconduct.

Article 107b. [ Destruction of evidence of participation in a lottery or game of bingo fant] § 1. Who destroys the fate, cartons or other evidence of participation in a monetary lottery, a fanny lottery or a bingo fan game without the required notification of the competent authority,

be punished by the fine up to 720 daily rates.

§ 2. In the case of minor gravity, the perpetrator of the prohibited act as referred to in § 1

shall be punished by the fine for treasury misconduct.

Article 107c. [ Notice of destruction or theft of an automaker or gaming device] Who, in contravention of the duty, does not notify the competent authority of the destruction or theft of the slot machine or device within the time limit,

shall be punished by the fine for treasury misconduct.

Article 108. [ Violation of fan-raffle, fanning, promotional or audiotext ballotment] § 1. Who, contrary to the provisions of the Act or the terms of the permit, arranges or conducts a phanted lottery, a bingo fan game, a promotional lottery or an audiotexic loot,

be punished by the fine up to 240 daily rates.

§ 2. If the surplus of the lottery, the game bingo fanta, the promotional lottery or the audiotex lottery was intended for a socially useful purpose, in particular charity, the perpetrator of the prohibited act referred to in § 1 is punishable by the fine up to 120 daily rates.

Article 109. [ Attendance at Gaming And Mutual-infringing establishments] 1. Who participates in a game of chance, a reciprocal bet, a game on a vending machine, decorated or conducted against the provisions of the Act or the conditions of a concession or permit,

be punished by the fine up to 120 daily rates.

§ 2. In the case of minor gravity, the perpetrator of the prohibited act as referred to in § 1

shall be punished by the fine for treasury misconduct.

Article 110. [ Sales of losers, evidence of participation in a reciprocal facility, game on a vending machine with no authority] Who, without being entitled to this, in order to gain the benefit of the property shall be difficult to sell the fate or other evidence of participation in a game of chance, a reciprocal bet or a game on the vending machine,

shall be punished by the fine up to 360 daily rates, or punishable by restriction of liberty, or both of these penalties.

Article 110a. [ Illegal advertising or promotion] § 1. Who, contrary to the provisions of the Act, outlaws or conducts advertising or promotion of cylindrical games, card games, dice games, betting or games on vending machines, places an advertisement of such games or plants or informs about the sponsor by the entity Operating in the field of such games or plants,

be punished by the fine up to 720 daily rates.

§ 2. The same penalty is subject to the benefit of advertising or promotion of cylindrical games, card games, games in dice, betting or games on automakers which are outsourced or conducted against the provisions of the Act, to place advertising contrary to the provisions of the law. laws or information on sponsorship by an entity operating in the field of such games or plants.

§ 3. In the case of a lesser gravity, the perpetrator of the criminal offence referred to in § 1 or 2,

shall be punished by the fine for treasury misconduct.

Article 110b. [ Allowing a chance to participate in a random game to a minors] Who allows a person who has not completed the age of 18 to participate in a random game other than a promotional or a fan lottery, in a game on a vending machine or in a reciprocal bet,

shall be punished by the fine for treasury misconduct.

Article 111. [ Penalty for release for infringement of chapter] § 1. Who, without complying with the obligation to supervise the conduct of the rules in force in the business of the undertaking concerned or of any other undertaking, permits, without intentionally, to commit the prohibited act referred to in that Chapter,

shall be punished by the fine for treasury misconduct.

§ 2. Paragraph 1 shall not apply where the perpetrators ' act is exhaustive in any other tax offence or treasury offence referred to in that Chapter, or if the failure to comply with the obligation to supervise them is part of the responsibility of the perpetrator.

Chapter 10

(repealed)

Article 112. (repealed)

TITLE II

HANDLING OF TREASURY OFFENCES AND TREASURY OFFENCES

SECTION I

Introductory provisions

Chapter 11

General provisions

Article 113. [ Application of provisions of the Code of Criminal Procedure] § 1. The provisions of the Code of Criminal Procedure shall apply mutatis mutandis in proceedings for treasury offences and treasury offences, where the provisions of this Code do not provide otherwise.

§ 2. The provisions shall not apply:

1) the Code of Criminal Procedure for Victims and Mediation;

2. Article 325f of the Code of Criminal Procedure.

§ 3. The following shall not apply in the proceedings for treasury offences:

1) the Code of Criminal Procedure concerning preventive measures, the search for the accused and the letter of the govt;

2. Article 18 § 1, art. 400 and art. 589a-589f, art. 590-607zc, art. 611g-611s and art 615 of the Code of Criminal Procedure.

Article 114. [ Proceedings for treasury offences or treasury offences] § 1. The provisions of the Code also have the purpose of shaping the proceedings in matters of fiscal crime and treasury offences in order to achieve the objectives of this procedure in relation to the compensation of the financial damage to the State Treasury, a local or other legitimate entity caused by such a prohibited act.

§ 2. The body conducting the proceedings shall also be obliged to instruct the perpetrator of the powers conferred upon him in the event of a correction of the financial disadvantage of the State Treasury, the local or local authorities or any other eligible entity.

Art. 114a. [ Suspension of proceedings in matters of treasury offences and treasury offences] The conduct of fiscal offences and treasury offences can also be suspended if its conduct is significantly impeded by the ongoing proceedings before the tax inspection authorities, the tax authorities, the customs authorities or administrative courts. The suspended proceedings shall be taken if the reasons justifying its suspension have ceased. Article 114b. [ Providing, releasing copies or a copy of a case file] In the event of a legitimate need, the case file may be made available, copies thereof, or copies thereof, to the authorities conducting the control, tax, customs or administrative proceedings, to the extent necessary for the proper conduct of the proceedings. Article 115. [ Jurisdiction property of the courts] § 1. In cases of treasury offences and treasury offences, the courts of the general court or the military courts shall rule.

§ 1a. The military courts rule on matters of tax crime and treasury offences of the persons referred to in art. 53 § 36:

1) committed during or in connection with the performance of official duties, within the military facility or designated place of residence, to the detriment of the military or in violation of the obligation arising from the military service;

2) committed abroad, during the use or residence of the Armed Forces of the Republic of Poland outside the State, within the meaning of the Act of 17 December 1998. the principles of the use or residence of the Armed Forces of the Republic of Poland outside the State (Dz. U. of 2014 items 1510).

§ 2. The district court shall adjudicate in the first instance, except for cases passed by the law to the jurisdiction of another court.

§ 3. In cases governed by the case law of the military courts, the first instance shall:

1) a military garrison court;

2) a military district court when it comes to treasury crimes committed by the soldiers referred to in art. 654 § 1 point 1 of the Code of Criminal Procedure.

Article 116. [ Military garrison court] § 1. The case law of the military garrison court is also subject to the cases of treasury offences committed by the persons referred to in art. 53 § 36, in the field of art. 115 § 1a, which does not exclude disciplinary responsibility. In the event of a tax offence under the jurisdiction of the military courts, the competent commander shall immediately inform the military prosecutor or the military garrison court of the outcome of the disciplinary procedure and the penalties applied for. for disciplinary action. Cases of treasury misconduct will not cease to be subject to the military judgment of the garrison court, despite the dismissal of a soldier from active military service.

§ 2. The provision of § 1 does not exclude in respect of the soldiers in active military service of the procedure of the mandate on the basis and in the manner prescribed by this Code, with the fact that in the event of refusal to accept a criminal mandate or failure to pay a fine by the time of penalty of the fine the criminal court of the garrison is competent to identify the case, imposed by way of criminal mandate.

§ 3. The military prosecutor's office shall be notified of the military misconduct under the jurisdiction of the military courts of an active military misconduct under the jurisdiction of the military courts. This shall also apply to the accident provided for in paragraph 2, but only in the event of the refusal to accept the criminal mandate or the failure to pay the fine imposed by the criminal mandate within the time limit imposed.

§ 4. A military garrison court may refuse to initiate proceedings in a tax misconduct case, and the initiation of the remission and the case shall be given to the competent commander with a request to impose a sentence provided for in the military disciplinary rules, if it deems it for a reasonable response to the treasury offense. Before the indictment is brought, this right shall be entitled to a military prosecutor; a complaint to the prosecutor's order shall be recognized by a military garrison court.

§ 5. If the provisions of § 1-4 do not provide otherwise, proceedings for treasury offences subject to jurisdiction of the military courts shall be held in accordance with the provisions of this Code, applicable in criminal matters governed by the case-law of the courts the military, which applies mutatis mutandis; in particular in matters of fiscal misconduct, the provisions of the Code of Criminal Procedure apply.

Art. 116a. [ The transfer of the case for recognition to another equivalent court] Where it is not possible to identify the case in a local court, it shall not be possible at a time which ensures that the criminal offence of the tax offence is avoided within the time limit laid down in that Article. 44 § 1 or 2 or fiscal misconduct within the time limit laid down in the Article 51 § 1, having regard to the application of the competent court, the district court may refer the case to another equivalent court to the case. Article 117. [ Types of proceedings in matters of fiscal misconduct] § 1. The adjudication of treasury offences and treasury offences shall be held in proceedings:

(1) the granting of an authorisation for a voluntary surrender of liability;

2. common;

3) warrant;

4) in relation to the absent.

§ 2. In cases of fiscal misconduct, ordinary proceedings shall be adjudicated when there are no grounds for identifying the case in the injunctive proceedings and when the authorisation has been refused in advance for a voluntary surrender of liability.

§ 3. In the cases referred to in the Code and under the rules laid down in that Code, the authorized body of the preparatory proceedings or its representative may impose a fine on criminal charges by way of a criminal mandate.

Article 118. [ Bodies of preparatory proceedings] § 1. The bodies of the preparatory proceedings in the cases of treasury offences and treasury offences are:

1. treasury office;

2. treasury control inspector;

(3) the customs office;

4. Border Guard;

5. Police;

6. Military Gendarmerie.

§ 2. The bodies of the preparatory proceedings in matters of tax crime are also the Internal Security Agency and the Central Anti-Corruption Bureau.

§ 3. The procedural steps of the bodies referred to in paragraphs 1 (1), (3) to (6) and (2) shall be carried out by authorised representatives of those bodies.

§ 4. Within the limits necessary to secure the traces and evidence of a treasury crime or treasury offence, the necessary procedural steps in the cases referred to in art. The customs office of customs officers shall also be authorised by the customs office of duty in the customs chamber, and may also make use of the customs office of customs office. Once these steps have been carried out, the case shall be referred to the customs office for further investigation, unless a penalty has been imposed on the tax offence by means of a criminal mandate.

Article 118a. [ Legal aid of another body of preparatory proceedings] § 1. Where necessary, in addition to the headquarters of the body conducting the preparatory proceedings, the preparatory proceedings may be requested from another body of preparatory proceedings for legal assistance.

§ 2. In the application for legal aid, it is necessary to specify the activities to be carried out and to indicate the circumstances which need to be clarified. The application should be accompanied by the necessary write-offs of the case file. The file or the relevant part of the file shall be sent only if there is a substantial need.

§ 3. The body of the preparatory proceedings called for legal assistance should, without delay, be carried out in such a way that they do not need to be repeated or replenished, and other necessary steps have been taken on their own initiative.

§ 4. If the requested action cannot be carried out within 30 days, the requesting authority shall be immediately informed of the reason for the delay, stating the time limit for the performance of the action.

Article 119. [ The claim for unjust enrichment] § 1. An intervener claiming the right to a forfeiture object may claim his or her claims in the proceedings in the case of a tax offence or a tax offence.

§ 2. In the event of a final decision forfeiture of objects for which an entity referred to in paragraph 1 has not declared an intervention in due time for reasons beyond its control, the liability of the State Treasury shall be assessed in accordance with the provisions on unjust reasons. enrichment.

§ 3. A claim for unjust enrichment shall lapse if the action has not been brought before the expiry of the period of three months from the date on which the claimant has heard the final decision forfeiture of the objects, but no later than 10 years after the expiry of the period from the date of the expiry of the period laid down in the first paragraph of Article 3. the final decision of the forfeiture.

Chapter 12

Parties and their process representatives

Article 120. [ Parties to proceedings in criminal proceedings or treasury misconduct] § 1. In proceedings for criminal offences, the parties are: a public prosecutor, an accused person, an entity held accountable, and an intervener.

§ 2. The public prosecutor, the defendant and the intervener are the parties in the proceedings concerning the treasury offences.

§ 3. The intervener in the course of the proceedings shall enjoy powers within the limits of the intervention.

Article 121. [ Public Prosecutor] § 1. In addition to the prosecutor, the public prosecutor before the court is the authority that brings and supports the indictment.

§ 2. The bodies of the preparatory proceedings referred to in art. 133 § 1 and art. 134 § 1 points 1 and 2 have the power to draw up and contribute to the indictment and to support it before the court of justice and to act in the course of the proceedings, without excluding the act after the authority has been authorised to do so. Decisions.

§ 3. The public prosecutor in the proceedings for tax crimes and treasury offences before the military garrison court or in tax crimes cases before the military district court is only the prosecutor for military affairs.

Article 122. [ Prosecutor] § 1. In cases where a financial body of preparatory proceedings is entitled to conduct such proceedings and then to bring and support an indictment before a court of law:

1) by the expression "prosecutor" in art. 18 § 2, art. Article 19 (1), first sentence, (2) and (4), 20 § 1 and 1b, art. 23, art. 71 § 2, art. 87 § 3, art. 93 § 3, art. 135, art. 156 § 5, art. 158, art. 160 § 4, art. 192 § 2, art. 215, art. 218 § 1 first sentence, art. 231 § 1, art. 232 § 1, art. 232a § 2, art. 236, art. 281, art. 282 § 1 point 1, art. 285 § 1a, art. 288 § 1, art. 290 § 1 and 2, art. 299 § 3, art. 308 § 1, art. 317 § 2, art. 323 § 1 and 3, art. 325e § 2, second sentence, art. 327 § 1 and 3, art. 333 § 2, art. 336 § 1 and 3, art. 340 § 2, art. 341 § 1 and 2, art. 343a § 2, second sentence, art. 387 § 2, art. 441 § 4, art. 446, art. 448, art. 505, art. 526 § 2, art. 527 § 1, art. 530 § 4 and 5, art. 545 § 2, art. 550 § 2, art. 570, art. 571 § 2, art. 611fs, art. 618 § 1 point 2 and art 626a of the Code of Criminal Procedure shall also be understood as the 'financial body of the preparatory proceedings';

2) by the expression "prosecutor" in art. 15 § 1, art. 48 § 1, art. 179 § 3, art. 325, art. 325e § 4, second sentence, art. 326 § 1-3, art. 327 § 2 and 3 and art. 626a of the Code of Criminal Procedure shall also be understood as the 'parent body of the financial body of the preparatory proceedings', except that the parent authority cannot take over the case for its conduct;

3) by the phrase "Attorney General" in art. 328 of the Code of Criminal Procedure shall also be understood as the "Minister responsible for public finance", when the need to repeal the final decision applies to a tax misconduct case.

§ 2. The financial body of the preparatory proceedings may request the procurator to take the action referred to in art. 73 § 2 and 3, art. 180 § 1, Art. 202 § 1, art. 203 § 2, art. 214 § 1 and 8, art. The second sentence of Article 218 (1), 220 § 1, art. 226 second sentence, art. 237 § 1 and 2, art. 247 § 1 and 2, art. 250 § 2-4, art. 263 § 2, art. 270 § 1 and Art. 293 § 1 of the Code of Criminal Procedure. If, in the case referred to in Article 202 § 1 of the Code of Criminal Procedure, the procurator appoints the expert psychiatrists, and also when the court applied the suspect's provisional arrest, the prosecutor under the law includes the supervision of the preparatory proceedings. In cases of treasury misconduct to investigate the mental health of the accused, one psychiatrist's expert is appointed, and citing him, the prosecutor may be subject to investigation by the prosecution.

§ 3. The provisions of paragraphs 1 and 2 shall not apply in the event of a case being taken by the procurator to his conduct.

Art. 122a. [ Right of the accused to the defender] § 1. In cases of fiscal misconduct, the defendant can benefit from the assistance of one defense counsel.

§ 2. The defense attorney may also be a legal adviser.

Article 123. [ Attorney] § 1. The entity drawn to the auxiliary responsibility and the intervener may appoint a proxy. A proxy may be a lawyer or lawyer.

§ 2. For an entity drawn to the auxiliary responsibility and intervener who are not natural persons, procedural steps may also be carried out by the authority authorised to act on their behalf.

§ 3. In cases of treasury offences, the intervener may have only one representative.

Article 124. [ Restoration of the responsibility of the undertaking to be held liable] § 1. A meal shall be held in the form of an order.

§ 2. The attitude referred to in § 1 shall, in the preparatory proceedings, issue the procedure leading to the proceedings and, after the prosecution of the indictment, the court.

§ 3. The order shall include an indication of the accused, the alleged tax offence, the legal qualification, the entity involved in the auxiliary responsibility, and the grounds for the party to be held accountable.

§ 4. The amendment or addendum of the order referred to in paragraph 1 shall be made in the form of a provision. In the absence of a basis for a party to be held liable, this change may also consist of the repeal of the previously issued provision.

§ 5. (repealed)

Article 125. [ The provisions applicable to the holder of the auxiliary liability and of his representative] § 1. The following shall apply mutatis mutandis to the subject of a meal liability and its representative as regards the suspected, accused and defender of the provisions: 72, art. 74 § 1, art. 75-79, art. 81, art. 81a, art. 83-86, art. 89, art. 157 § 1 and 2, art. 174-176, art. 300, art. 301, art. 315 § 1, art. 316, art. 321, art. 323 § 2, art. 334 § 3 [ 16] first sentence, art. 338 § 1, art. 343 § 5, art. 353 § 2, art. 386, art. 389, art. 390, art. 391 § 2, art. 431 § 2 and 3, art. 434, art. 435, art. 440, art. 443, art. 453 § 3, art. 454 § 1, art. 455, art. § 524 § 3, art. 540 § 2 and 3, art. 542 § 2, art. 545 § 1, art. § 547 § 3, art. 548, art. 624 § 1, art. 627, art. 630, art. 632-633 and art. 636 § 1 of the Code of Criminal Procedure.

§ 2. The persons closest to the subject of a meal liability being a natural person shall apply mutatis mutandis Art. 182, 185 and 186 of the Code of Criminal Procedure.

§ 3. From the date of issue of the provision referred to in Article 124 § 1, the entity being held liable to auxiliary responsibility may be called to participate in the process activities in this capacity.

§ 4. An entity drawn to a meal liability shall not be heard as a witness, including in the case of an intervener or an entity required to repay the property, referred to in Article 24 § 5.

§ 5. To the entity which has obtained an asset benefit, the provisions of Article 1 117a § 2, art. 156 § 1 and 2, art. 167, art. 171 § 2, art. 370 § 1, art. 384 § 2 and 3, art. 406 § 1, art. 422 § 1, art. 425 § 1 and art. 444 of the Code of Criminal Procedure shall apply mutatis mutandis.

§ 6. Before the end of the court proceedings, the court shall hear as a witness an entity which has obtained a financial advantage from a criminal offence. If the entity is not a natural person, the authority authorised to act on its behalf shall be heard. This person may refuse to testify. The provisions of Article 4 72, art. 75, art. 87 and Art. 89 shall apply mutatis mutandis.

Article 126. [ Deadline for intervention] § 1. The intervention may be notified until the start of the court wire in the first instance.

§ 2. If the intervener in the application has not given his place of residence, residence or residence, or if he/she has given the wrong data, the application shall be ineffective.

Article 127. [ Form of intervention notification] § 1. The intervention shall be notified in writing or orally to the minutes.

(2) If, on the basis of the data collected in the course of the proceedings, an operator who satisfies the conditions for the notification of an intervention is established, it must immediately be notified of the right of entitlement, unless his place of residence cannot be established, stay or head office.

§ 3. If the proceedings have been detained in the course of the proceedings or the seizure or security has been carried out, the intervener must be notified immediately.

§ 4. Copy of the application referred to in Art. 323 § 3 of the Code of Criminal Procedure, shall be served without delay to the intervener.

Article 128. [ Provisions applicable to the intervener and his representative] § 1. The intervener and his agent shall be subject to the provisions of the Rules of procedure. 232 § 3, art. § 4, Art. 315 § 1, art. 316 § 1, art. 318, art. 321, art. 323 § 2, art. 334 § 2, art. 338 § 1, art. 343 § 5, art. 343a, art. 540 § 2, art. 549 and Art. 550 § 2 of the Code of Criminal Procedure.

§ 2. Intervenient may be questioned as a witness.

§ 3. An unjustified non-permanent establishment on a hearing duly notified of the date of the intervener or of his representative is not an obstacle to its execution and the adoption of a decision.

§ 4. (repealed)

§ 5. If the intervention is not taken into account, the costs resulting from the notification shall be borne by the intervener.

Chapter 13

Stopping things. Asset security

Article 129. [ Detention of consignment] In urgent cases, the body of the preparatory proceedings may require the persons referred to in Article 4. 218 § 1 of the Code of Criminal Procedure for the detention of a consignment suspected of containing items of treasury crime or treasury misconduct. This detention continues until the Prosecutor's Office has approved it-no longer than 7 days. Article 129a. [ Sales of items] § 1. If the financial arrangements for the preparation of the items referred to in Article 4 are managed by the financial authority. 232 § 1 of the Code of Criminal Procedure, its execution follows in the provisions of the provisions of the Act of 17 June 1966. on enforcement proceedings in the administration (Dz. U. of 2016 r. items 599, 868, 1228, 1244 and 1579).

§ 2. The proceeds of the sale may also be made to the deposit in the competent local financial authority of the preparatory proceedings.

Article 130. [ Submission of the item to the deposit] The subject matter of which the question arises, to whom it must be issued, may also be deposited with the competent financial authority of the preparatory proceedings in the appropriate local financial authority. Article 131. [ Protection of the penal measure] § 1. In the event of a treasury offence or treasury offence, the penalty may also be secured for the forfeiture of items or the collection of the monetary equivalent forfeiture of items or forfeiture of the property or of the acquisition of goods the amount of money forfeited and the payment of public debt which is deplated by a prohibited act where there is a legitimate concern that, without such a security, the enforcement of the judgment in respect of the said measures or the collection of the public-law debt will be impossible or significantly reduced obstructed.

§ 2. (repealed)

§ 3. A fine and a punitive measure of the collection of the monetary equivalent of a forfeiture of items can also be secured on the property of an entity that is held liable for auxiliary responsibility.

§ 4. Article 2 (2) of the Statute of the European Community and of the Council of the European Council of the European Council of the European Council of 25 Member State of the European Community and of the European Council of the European Council of the European Council of the European Council of the European Council of 4 292 § 2 of the Code of Criminal Procedure.

Article 132. [ Bankruptcy of property collateral or public-law receivables] Property security as referred to in Article 131, which is not legally valid: the forfeiture of items or the collection of their monetary equivalent, the criminal measure forfeiture of the financial advantage or the collection of its monetary equivalent. The security of public debt shall be terminated if, within three months of the date of the final decision, the decision to terminate the proceedings is not subject to enforcement for the collection of those claims. Art 132a. [ Temporary seizure of movable property of a suspected person] In the cases referred to in Article 131 may also be used for the temporary seizure of movable property of the suspected person, if there is a concern to remove this property.

Chapter 14

Jurisdiction of the bodies of the preparatory proceedings

Article 133. [ Bodies conducting preparatory proceedings] § 1. The preparatory proceedings shall lead to:

1) the customs office-in cases of treasury offences and treasury misconduct specified in art. 63-75c, art. 85-96 § 1, art. 106h and art. 107-111 § 1 and in cases disclosed in the field of his activity by customs offices of art. 106e, art. 106f and art. 106k, as well as in matters of its action with art. 54, art. 56, art. 57 § 1, art. 60, art. 61, art. 76, art. 80, art. 83 and Art. 84 § 1;

2) the tax office-in cases of other treasury offences and treasury offences;

3) the treasury audit inspector-in cases disclosed in the scope of the treasury control operation.

§ 2. The bodies referred to in § 1 may initiate preparatory proceedings in the cases of treasury offences and treasury offences not belonging to their jurisdiction; after securing the evidence they shall transfer the case to the further conduct of the competent authority.

§ 3. The authorities referred to in paragraph 1 shall inform the competent tax or customs authorities of the initiation and final termination of the proceedings in respect of a tax offence or misconduct, where the suspicion of a criminal offence is linked to the with the default of a tax liability or a customs debt.

Article 134. [ Other bodies carrying out preparatory proceedings] § 1. The preparatory proceedings shall also lead to:

1) Border Guard-in cases of treasury offences and treasury offences as defined in Art. 63-71, art. 85-96 § 1, art. 106e and 106f and art. 106h, disclosed in the scope of its operation by the Border Guard;

2) Police-in matters of treasury crime and treasury misconduct revealed in the scope of its action by the Police;

3) the Internal Security Agency-in cases of treasury offences disclosed in the scope of its action by this body;

4) Military Gendarmerie-in cases of treasury offences and treasury offences committed by persons referred to in art. 53 § 36, within the scope of the jurisdiction of the military courts;

5) The Central Anti-Corruption Bureau-in matters of treasury crime revealed in the scope of its property.

§ 1a. The authorities referred to in paragraph 1 shall inform the competent tax or customs authorities of the initiation and final termination of the proceedings in respect of a tax offence or misconduct, where the suspicion of a criminal offence is linked to the with the default of a tax liability or a customs debt.

§ 2. The bodies referred to in § 1, points 1-3 shall notify without delay the conduct of the preparatory proceedings of the competent financial bodies of the preparatory proceedings by sending a write of the decision of the opening of the proceedings, unless they limit their activities to the securing traces and evidence of a treasury or treasury offence and the transfer of the case for further investigation to those authorities.

§ 3. The authority referred to in paragraph 1 (4) of the opening of the preparatory proceedings shall notify the competent military prosecutor without delay.

§ 4. In the event of a declaration by the perpetrator of the act of a prohibited application for authorisation to surrender voluntarily and upon receipt by him of written instruction on the conditions of admissibility of the criminal measure, the transfer of the case to the competent authority to the financial body of the preparatory proceedings is compulsory.

§ 5. The provisions of paragraphs 1, 1a, 2 and 4 shall apply mutatis mutandis where the authority referred to in Paragraph 1 (1) to (3) is competent to carry out preparatory proceedings in respect of an act which is prohibited as a criminal offence or a misdemeanor in criminal law. laws that are at the same time full of treasury or treasury offense.

Art. 134a. [ Conducting preparatory proceedings by the prosecutor] § 1. The prosecutor conducts the preparatory proceedings if the provision of the law so provides.

§ 2. Article Recipe 134 § 1a shall apply mutatis mutandis.

Article 135. [ Property of the body conducting the preparatory proceedings] § 1. Where the perpetrators have alleged several treasury offences or treasury offences, or where there is a regulatory procedure laid down in Article 4 (1) of the Rules of Directive, 7 § 1 and the cases belong to the jurisdiction of the various bodies of the preparatory proceedings, the competent authority is the one which first opened the proceedings.

§ 2. If the perpetrators have alleged a treasury offence and treasury offense, and cases belong to the properties of various financial bodies of the preparatory proceedings, the competent authority is the one who initiated the proceedings in the case for a treasury offence.

§ 3. Where a tax offence and a tax offence are in the financial and non-financial nature of the bodies of the preparatory proceedings, the conduct of the proceedings shall be carried out by a financial body of the preparatory proceedings, unless the procedure is carried out in the case The preparatory course is carried out by the Military Police. A dispute over a property between financial and non-financial bodies of the preparatory proceedings shall be decided by the prosecutor competent for the purposes of the seat of the non-financial body.

§ 4. A dispute over a property between financial bodies of the preparatory proceedings shall be settled by the parent body over those bodies. Where a dispute is underway between the financial bodies of the preparatory proceedings which do not have a common parent body, the Minister responsible for public finance shall be decided by the Minister.

§ 5. In the course of a dispute over jurisdiction each of the bodies of the preparatory proceedings shall carry out the acts of urgency.

SECTION II

Holding the responsibility with the consent of the perpetrator

Chapter 15

The procedure for mandates

Article 136. [ Subject to the mandate of the mandate] § 1. The conduct of the mandate shall be carried out by a financial authority of the preparatory proceedings or by his authorised representative or by the person referred to in Article 4. 118 § 4, as well as the non-financial body of the preparatory proceedings, where a special provision so provides; this procedure does not preclude prior initiation of the preparatory proceedings.

§ 2. The Council of Ministers shall determine by way of regulation the detailed rules and procedures for the issuing of the financial officers of the bodies of the preparatory and non-financial bodies of the preparatory proceedings of the authorization to impose fines in respect of the the path of a criminal mandate for treasury offences, the detailed rules for its imposition and the way in which the fines imposed by the criminal mandate are recorded, the competent authorities on the clearance of forms of criminal mandate and models forms of criminal mandate, with a view to the need for a rapid response to the fact that the treasury has been committed and the need to harmonise the rules for the imposition of fines by the officers of the competent authorities by means of a criminal mandate, as well as the instructing of persons punishable by their rights and obligations.

Article 137. [ Conditions of application of the mandates procedure] § 1. In a mandate procedure, where the Code does not provide otherwise, the penalty of a fine by means of a criminal mandate may be imposed only if the perpetrator and the circumstances of the tax offence are not in doubt and there is no need to impose a penalty. stricter than the one specified in Article 48 § 2.

§ 2. The mandates shall not apply if:

(1) in connection with the tax offence, the public-law debt has been depleded, unless the due date has been paid in full by the time of the adoption of the penal mandate;

(2) there is a procedure laid down in Article 4 (1) 7 § 1, and the same act of the perpetrator of the treasury offense exhausts the treasury offence at the same time;

3) (repealed)

4) for treasury offences, the forfeiture of objects should be forfeited.

§ 3. In order to impose a fine on the basis of a criminal mandate, fines shall be imposed by the perpetrator of the treasury's consent to the adoption of the mandate; this agreement shall be recorded on the document of the criminal mandate.

§ 4. The authorised body of the preparatory proceedings or its representative, by imposing a fine on the basis of a criminal mandate, is required to determine the treasury offense of the alleged perpetrators and to instruct him on the conditions of admissibility of the proceedings. a mandate, and in particular on the legal consequences of the disagreement referred to in paragraph 3.

Article 138. [ Criminal mandate] § 1. In the course of a mandate, fines may be imposed on the basis of a criminal mandate:

(1) issued after payment of the fine, to the authorized body which imposed it;

2) to be credited, issued with acknowledgement of receipt to the penalized.

§ 2. The criminal mandates referred to in § 1 point 1 may be imposed a penalty of fine only on a person temporarily only residing in the territory of the Republic of Poland or not having a permanent place of residence or a permanent place of residence.

§ 3. The provision of § 2 shall apply mutatis mutandis to persons permanently residing in the territory of the Republic of Poland, which temporarily leave the territory.

§ 4. The penal mandate referred to in paragraph 1 (1) shall become final upon payment of the fine to the authorised entity which has imposed it, and the term of office of the credit card upon receipt of the fine by the punished.

§ 5. The mandate of the credit card should include an instruction on the obligation to pay the fine imposed within 7 days from the date of the adoption of the mandate and the consequences of its failure to pay it within that period.

§ 6. (repealed)

Article 139. [ Provisional seizure of movable property in the mandates procedure] § 1. In the absence of the agreement referred to in Article 137 § 3, the case is subject to recognition on a general basis.

§ 2. In the situation referred to in paragraph 1, and in particular where the perpetrator of the tax offence is resident abroad or where his/her place of residence or stay in the country cannot be determined, the body of the preparatory proceedings or his/her representative may carry out the temporary seizure of movable property, in particular those at risk of forfeiture.

Article 140. [ Repeal of the Penal Mandate] § 1. The final penalty shall be immediately repealed if the fine is imposed on an act which is not a criminal offence or a person who has not signed a criminal mandate or who is not responsible for the offence. treasury. The revocation shall be made at the request of the punished, its statutory representative or legal guardian not later than 7 days from the date of the adoption of the mandate or of its own motion.

§ 1a. The final penalty may also be repealed without delay in accordance with the procedure laid down in the second sentence of paragraph 1, if the fine is imposed against the prohibitions laid down in Article 1. 137 (2) (2) and (4). It shall also be subject to immediate repeal if the fine is imposed at a higher rate than that is due to the Article. 48 § 2, except that in that case only a part exceeding the permissible height thereof.

§ 2. An eligible court is entitled to set aside the case in which the penalty of the fine has been imposed. The court shall decide on the repeal of the criminal mandate of the Tribunal. The meeting shall have the right to participate in a penalty, a body which or whose officer has imposed a fine by a criminal mandate or by a representative of that body and the intervener disclosed. Before issuing the order, the court may order the relevant acts to verify the grounds for the repeal of the criminal mandate.

§ 3. In the event of a penalty payment, the payment of the amount paid immediately shall be ordered by the body in which the fine is paid, unless the offender in question has exhausted the criminal offence, the offence or the offence; in that case, the person concerned shall have paid the amount of the fine, the amount of the amount paid, the amount of the amount paid, the amount of the the amount shall be retained until the end of the proceedings as collateral for the financial penalties, penal measures or other measures and the costs of the proceedings.

§ 4. In the event of an annulment of the criminal mandate, the case shall be recognised in general terms.

Article 141. [ Supervision of mandate proceedings] The Minister responsible for public finance shall be responsible for the supervision of the mandate proceedings and in the cases referred to in Article 4. 134 § 1, respectively-Minister for Internal Affairs or Minister of National Defence.

Chapter 16

Authorisation to voluntarily surrender

Division 1

Conduct of negotiations

Article 142. [ Application for authorisation to voluntarily surrender] § 1. In proceedings conducted by a financial body of the preparatory proceedings, before the indictment is lodged, the perpetrator of a tax offence or treasury offense may submit a request for authorisation for voluntary submission of liability.

§ 2. Before the first financial hearing, the body of the preparatory proceedings is obliged to instruct the perpetrator also about the right to make such a request.

§ 3. If the perpetrator is a person aged after the age of 17, but before the age of 18, the application referred to in § 1 may, on his behalf, declare a statutory representative.

§ 4. The application of the perpetrator referred to in paragraph 1 may be made in writing or orally to the protocol. The application shall be accompanied by evidence of the performance of the operations referred to in Article 1 143 § 1-3.

§ 5. The perpetrators referred to in paragraph 1 shall apply mutatis mutandis the provisions of the suspect, where the provisions of this Chapter do not provide otherwise.

Article 143. [ Amounts to be paid in the application for authorisation for voluntary submission of liability] § 1. When submitting the application referred to in Article The total amount of the following shall be paid:

(1) a public-law charge where, in connection with a treasury offence or treasury offence, that claim has been depleded, unless that requirement has been paid in full by the date on which the application is lodged;

(2) in the case of penalties, the amount corresponding to at least one third of the minimum wage, and for a tax offence, an amount corresponding to at least one tenth of that remuneration;

3) at least a flat-rate equivalent of the costs of the proceedings.

(2) If, in the case of criminal proceedings, the mandatory decision of the forfeiture of objects is provided for, the perpetrator shall apply the application referred to in Article 3. 142 § 1, is obliged to give consent to their forfeiture, and in the event of impossibility to submit these items-pay their monetary equivalent.

§ 3. If the decision forfeiture is not mandatory, the offender may limit the consent to forfeiture and, in the absence of such items, to pay the monetary equivalent of certain items at risk of forfeiture, or submit a request for a complete omission of the decision forfeiture of items or the payment of their monetary equivalent.

§ 4. The payment by the perpetrator of the monetary equivalent of the items at risk of forfeiture shall not apply to the objects referred to in Article 29 point 4.

§ 5. The provisions of Article 4 16 § 3 and art. Paragraph 3 (2) shall apply mutatis mutandis.

§ 6. The Minister of Justice, in agreement with the Minister responsible for public finance, will determine, by way of regulation, the amount of the flat-rate costs for the application of the application for authorisation for voluntary surrender. liability at a rate of not more than one tenth of the minimum wage, bearing in mind, in particular, the average financial expenses of the body of preparatory proceedings incurred in connection with its recognition.

Article 143a. [ Addendum to the application for authorisation for voluntary submission of liability] § 1. If the application referred to in Article 142 (1) does not comply with the formal requirements and the absence of such a request is that the application cannot receive the course, the person from whom the application is submitted is invited to remove the absence within 7 days.

§ 2. In the absence of such a deadline, the application shall have effect from the date on which it was lodged. If the absence is not completed within the time limit, the application shall be deemed to have been ineffective and must be instructed in the service of the call for service.

Article 144. [ Withdrawal of the application for authorisation to submit a voluntary surrender of liability] § 1. Revocation of the application referred to in Article 142 § 1, is not possible before 1 month after its submission, as well as after being brought before the court by the financial body of the preparatory proceedings of the application for authorisation to voluntarily submit to the responsibility.

§ 2. The resubmission of the application is not acceptable.

§ 3. In the event of the withdrawal of the application, the sums paid by the perpetrator shall be stopped until the proceedings have been completed as a guarantee of penalties, criminal measures or other measures and the costs of the proceedings.

Article 145. [ The request of the financial authority for authorisation of voluntary surrender of liability] § 1. In the event that the person concerned has requested that the financial responsibility be granted voluntarily, the body of the preparatory proceedings may, instead of the indictment, bring an application for such an authorisation to the court without delay.

§ 2. The financial claim of the body of the preparatory proceedings should contain:

1) the name and surname of the perpetrator and other data indicating his/her identity;

2) the exact determination of the act of the alleged perpetrator with an indication of the time, place, manner and circumstances of his/her committing, and especially the amount of the deplest or prone to the depletion of the public-law debt;

3) an indication of the provisions of the Code under which the alleged act of the subpada;

4) the precise determination of the duties carried out by the perpetrator of the duties referred to in Article 143 § 1-3;

5) an indication of the court competent to grant permission to voluntarily surrender liability.

§ 3. The reasons for the application may be limited to evidence showing that the perpetrators and the circumstances of the criminal offence are not in doubt and that there are other circumstances in which the case may be authorised in the case in question. voluntary surrender of liability, in particular on the grounds that this is sufficient to satisfy the legitimate financial interest of the State Treasury, local or local government units or any other eligible entity.

§ 4. The request referred to in paragraph 1 shall be sent to the court by the file of the proceedings together with the annexes.

§ 5. If the request referred to in paragraph 1 is lodged with the court, the financial authority shall immediately inform the perpetrator as well as the statutory representative referred to in Article 1. § 3.

Article 146. [ Conditions for granting authorisation for voluntary surrender of liability] § 1. Submission of an application for authorisation for a voluntary submission of financial responsibility to the body of the preparatory proceedings conditional upon the execution of the obligation to pay in full the public-law requirement in full, if, in connection with the treasury or treasury offences have been deploring the claim, and, at the moment, the claim has not been paid.

§ 2. The submission of the application referred to in § 1, the financial body of the preparatory proceedings may make the following:

(1) from the payment of a fine of an additional amount, but not exceeding the amount already paid up to half the sum corresponding to the upper limit of the statutory risk for the action in question;

2. from the consent to the forfeiture of items not covered by the request of the perpetrator referred to in art. 142 (1) and, if they are not possible, from the payment of the monetary equivalent of such items, unless the forfeiture refers to the items referred to in Article 4 (1). 29 point 4;

3. from the payment of the remaining costs of the proceedings.

§ 3. The time, type and manner of performance of the duties referred to in § 1 or 2, the financial body of the preparatory proceedings shall be determined after hearing the perpetrator, as well as the statutory representative referred to in art. § 3.

Article 147. [ The complaint to the order refusing to grant a permit for voluntary surrender of liability] The decision refusing an application for authorisation for a voluntary surrender of liability shall be entitled to a complaint to the parent body of the financial body of the preparatory proceedings, of which the perpetrator is to be instructed. In the event of a failure to take account of the complaint, the application shall apply mutatis mutandis. 144 § 3.

Division 2

Authorisation

Article 148. [ Sitting on the granting of authorisation for voluntary surrender of liability] § 1. In the matter of granting authorisation for the voluntary surrender of responsibility, the court shall rule immediately at the meeting.

§ 2. (repealed)

§ 3. The meeting shall have the right to take part of the perpetrator and his defender, as well as the statutory representative referred to in art. § 3. Unjustified failure to report correctly notified of the date of the perpetrator or his/her defender, as well as the statutory representative referred to in Article 142 (3), is not an obstacle to the meeting.

§ 4. The proceedings for a financial meeting of the body of the preparatory proceedings or of its representative, in particular the person who has lodged the application, shall be compulsory if the President of the court or the court so govern.

§ 5. The Tribunal shall, having regard to the proposal, make a judgment.

§ 6. If the court considers that there are no grounds for taking into account the application, it shall immediately reimburse the financial matter to the body of the preparatory proceedings. Article Recipe 144 § 3 shall apply mutatis mutandis.

Article 149. [ Appeals procedure to challenge the judgment of the authorisation of a voluntary surrender of liability] § 1. In the event of an appeal against an authorisation for a voluntary surrender, liability shall be waived or amended in appeal proceedings only if the court has held:

(1) by way of penalty, an amount other than that paid by the perpetrator;

2) the forfeiture of items or the payment of their monetary equivalent to the extent not subject to the consent of the perpetrator. § 2. The court of appeal shall be adjudicated at the sitting by one person.

SECTION III

Preparatory proceedings

Article 150. [ Bodies of inquiry] § 1. The duties and powers of the Police, as defined in the Code of Criminal Procedure, with the exception of Article 214 § 6 also apply to other authorities of the investigation.

§ 2. If necessary, other than police, the investigation authority may ask the Police to request assistance in carrying out the procedural steps.

§ 3. The activities referred to in Article 75 § 2 and art. 285 § 2 of the Code of Criminal Procedure, are carried out by the Police, Border Guard, Customs Service, Internal Security Agency, Central Anti-Corruption Office or Military Gendarmerie, and when the preparatory proceedings are carried out by another than the customs office of a preparatory action, by the Police, at the request of that authority.

§ 4. In addition to the Police, the action referred to in art. 244 § 1 of the Code of Criminal Procedure, may be carried out also by the Border Guard, Customs Service, Internal Security Agency, Central Anti-Corruption Office or Military Gendarmerie.

Article 151. [ Refusal to open proceedings in criminal proceedings or treasury offences] § 1. It is possible to refuse to initiate proceedings in respect of a tax offence, and it is also possible to waive the proceedings if, in the case of the same act, the criminal proceedings and the criminal offences are not exhaustible at the same time, the proceedings in question the offense has already been legally terminated by the conviction.

§ 2. The opening of proceedings may be refused and remitted if, for the same act, the same criminal offence is not exhaustible and the criminal proceedings in the case of a criminal offence shall be prosecuted.

Art. 151a. [ Investigation of Treasury Crimes cases] § 1. The preparatory proceedings shall be carried out in the form of an investigation or investigation. The investigation shall be carried out by a financial authority of the preparatory proceedings, unless it is conducted by a prosecutor

§ 2. The investigation is carried out in matters of treasury crime:

1) committed under the conditions laid down in art. 37 § 1 or art. § 2;

2) if the person suspected is the judge, the prosecutor, the police officer, the Internal Security Agency, the Intelligence Agency or the Central Anti-Corruption Bureau;

3) if the suspected person is a Border Guard officer, the Military Gendarmerie, the financial body of the preparatory proceedings or the parent body over the financial body of preparatory proceedings;

4. if the procurator or financial body of the preparatory proceedings so governors.

Article 151b. [ Entruroment to the conduct of an investigation initiated in whole or in a specific range to another authority] § 1. When issuing an order to initiate an investigation, the financial authority of the preparatory proceedings shall immediately send a copy of the investigation to the prosecutor.

§ 2. If the prosecutor has opened an investigation, he may entrust the body referred to in art. 118 § 1 (1) to (5) or (2) thereof, either in whole or in a specific range, or in the exercise of the various acts of that procedure. In the cases referred to in Article 151a § 2 (2) and (3) of the Public Prosecutor may only entrust the other body with individual actions, but excluding those relating to the presentation of the pleas in law, alteration or replening, and the closure of the investigation.

§ 3. When entrusting the conduct of an investigation initiated in whole or in a specific scope to another authority, the prosecutor may, in particular, require the issuing of an order to perform any action, in particular requiring the adoption of an order relating to the presentation of the pleas in law, to amend or supplement them, to take the responsibility of a meal and to change the order to hold this responsibility or to close the investigation.

Art. 151c. [ Supervision of the prosecutor over the investigation carried out by the financial body of the preparatory proceedings] § 1. The investigation by the financial body of the preparatory proceedings is overseen by the prosecutor.

§ 2. The procurator shall also supervising the investigation of the tax offence carried out by the authority indicated in § 1, when the circumstances set out in the art are observed. 79 § 1 of the Code of Criminal Procedure and in the case referred to in art. The second sentence of Article 122 (2), and when it shall be carried out by its supervision on account of the gravity or the intricacies of the case. In cases of fiscal misconduct, it shall exercise such supervision only if it is covered by it in the case referred to in Article 4. 122 § 2 third sentence.

§ 3. In other cases, supervision of an investigation carried out by the authority referred to in paragraph 1 shall be exercised by the parent authority of that authority.

Article 152. [ Investigation of Treasury Offences] In cases of fiscal misconduct, an investigation is carried out. It shall be limited to the interrogation of the suspect and, if necessary, also to other activities to the extent necessary to bring an indictment or other termination of the proceedings. Article 153. [ The deadline for completion of the preparatory proceedings] § 1. The preparatory proceedings for a treasury crime case should be completed within 3 months. In the event of failure to complete the proceedings within that period, the parent body of the financial preparatory proceedings, and where the proceedings are carried out or overseen by the prosecutor, the prosecutor directly postponed may extend them for up to six months. In particularly justified cases, the competent prosecutor directly supervisor may extend the period of proceedings for a further period of time, but if carried out in the form of an investigation, the procurator shall be extended for a period exceeding one year. the parent of the administrative prosecutor or the conduct of the proceedings.

§ 2. The investigation into the tax crime case after its extension continues as an investigation.

§ 3. In the absence of an investigation into the treasury offence carried out by the preparatory action within 2 months, the parent authority of that authority may extend the investigation for a period of time marked.

Article 153a. [ Approval of the refusal to open an investigation, its suspension and its remission] The provisions on refusal to initiate an investigation, of its suspension and of its remission, where it has not been subject to the supervision of a prosecutor, shall be approved by the parent body of the financial body of the preparatory proceedings. The complaint to the order shall be lodged with the authority which approved the contested decision. Article 154. (repealed) Art. 154a. [ Final steps of the parties to the preparation of the preparatory proceedings] Post-knowledge of the parties with the material of the preparatory proceedings referred to in art. 321 of the Code of Criminal Procedure, shall be carried out at the request of the suspected person, the persons drawn to the auxiliary responsibility and the intervener, as well as the defenders and proxies of those parties. Article 155. [ Act of indictment in cases of treasury crime] § 1. In the case where the financial authority of the preparatory proceedings was investigating, and in the case of a tax offence in which the investigation was conducted under the supervision of the prosecutor, that authority, if not the subject of the proceedings, shall draw up within 14 days after the termination of the investigation or investigation of the indictment and forward it together with the records of the procurator, with an indication of what evidence was presented to the parties during the activities referred to in art. 154a as forwarded to the court together with the indictment, at the same time providing the prosecutor with the possible conclusions referred to in § 7, and the factual evidence.

§ 2. The indictment shall be approved and brought to the court by the prosecutor. The indictment must also indicate the financial authority of the preparatory proceedings, which has led the preparatory proceedings to which the powers of the public prosecutor before the court of justice are entitled. That authority shall be notified that the indictment has been lodged by the service of its write-off.

§ 3. The provisions of paragraphs 1 and 2 shall apply mutatis mutandis where, in the cases referred to therein, the conditions for attaching to the indictment of an application for conviction without hearing or to apply for a conditional remission of proceedings or with the application in question shall be applied mutatis mutandis. in Article 324 of the Code of Criminal Procedure. The financial body of the preparatory proceedings, which has led the proceedings, shall then have the right to attend the meetings provided for in the Article. 341 § 1, art. 343 § 5 and art. 354 point 2 of the Code of Criminal Procedure and in the hearing when the case recognition was transferred to the hearing.

§ 4. In other cases where the financial authority of the preparatory proceedings conducted the investigation, it shall, within 14 days of its termination of the file, draw up an indictment or request for a conditional remission of the proceedings and bring it to the competent court and is in favour of the court or of the decision to remit or to suspend the preparatory proceedings or to manage the replenishment of the investigation.

§ 5. The prosecutor shall immediately inform the prosecutor of the transfer of the indictment in the case of a tax offence by sending him a written record of the offence. In the case of financial misconduct, the financial authority of the preparatory proceedings shall notify the prosecutor of the application of the indictment only if the prosecutor has given a prior investigation of the investigation into the case.

§ 6. In the case of a treasury offence in which the suspect is temporarily arrested, the terms set out in § 1 and 4 shall be 7 days. If provisional arrest is applied to the suspect, the indictment shall be brought to the court no later than 14 days before the expiry of the time limit for the application of that measure.

§ 7. To the indictment of the prosecutor or the financial authority, the preparatory action shall be accompanied by a request for the imposition of a meal liability where the existence of the basis of the liability referred to in Article 4 is established. 24 § 1 and 2, as well as an application for the obligation of a specific entity to return to the Treasury or the local government entity the property benefits obtained from the tax offence of the accused person if the existence of the grounds for the the imposition of such an obligation, as indicated in the Article 24 § 5, attaching to those conclusions the evidence concerning them. These requests shall be accompanied by the indictment, together with the write-off of the accused and the entities concerned, by notifying them of their submission.

Article 156. [ Conclusions in the indictment by the prosecutor or the financial body of the preparatory proceedings] § 1. The prosecutor, as well as the financial body of the preparatory proceedings may attach to the indictment an application for the issue, without carrying out the trial, the conviction and the judgment agreed with the defendant or the criminal measure for the alleged criminal charges treasury or treasury offense, if the circumstances of the criminal offence do not raise doubts, and the defendant's attitude indicates that the objectives of the proceedings will be achieved.

§ 2. The application may concern:

1) in the case of a treasury crime-of meting out the accused punishment with the application of the extraordinary easing of it, the decision of the criminal measure referred to in art. 22 § 2 points 2-6 of their withdrawal or conditional suspension of execution of the sentence; the provision shall not apply to the perpetrator of a treasury crime committed under the conditions laid down in Art. 37 § 1 or in art. 38 § 2, subject to Art. 37 § 2 and 3 or art. § 3;

(2) in the case of a tax offence, to impose a fine of not more than ten times the minimum wage or the decision of the criminal measure referred to in Article 4 (1). 47 § 2 (2) or (3), or the withdrawal from their metering.

§ 3. The provisions of Article 4 335 § 2 and 2a, art. 339 § 1 point 3 and art. 343 § 3-7 of the Code of Criminal Procedure shall apply accordingly; if, in connection with a treasury offence or treasury offence, a public-law debt is deplated and it has not been paid in full, the court shall make the consideration of the consideration a request from payment of this due receivable in full within the prescribed period.

§ 4. An application for a declaration of forfeiture of objects shall not be taken into account if the intervener objects to that person in writing or orally to the minutes.

SECTION IV

The proceedings before the court

Chapter 17

The proceedings before the court of first instance

Article 157. [ Obligation to participate in the hearing] § 1. If the indictment in the tax offence has brought a financial authority to the preparatory proceedings, the participation of that body or its representative at the main hearing shall be compulsory. If the indictment relates to a treasury offence, that participation shall be mandatory when the President of the court or the court so goverment.

§ 2. In cases of treasury offences in which the indictment brought the prosecutor's office, the financial body of the investigation or his representative may act alongside the public prosecutor as a public prosecutor.

Article 158. [ Untenable at the hearing of the party to be held accountable] § 1. Non-instability on the part of the party to whom the summons are duly served is not precluded from recognizing the case and the adoption of the decision.

§ 2. If the entity referred to in paragraph 1 justifies its failure to do so and at the same time entants a deferral of the hearing, it cannot be carried out in the absence of that entity in so far as it concerns its interest in the process.

§ 3. (repealed)

Article 159. [ Exclusion of main hearing] In the event of the exclusion of the public hearing, the operator of the main proceedings and the intervener may request that there be no more than two persons in the courtroom. Article 160. [ Hearing] Following the free speech of the person interrogated to the President's call, pursuant to Article 4 of the Rules of the European Parliament, 171 § 1 of the Code of Criminal Procedure, may ask her questions in the following order: public prosecutor, intervener, agent of the intervener, proficient, entity drawn to the auxiliary responsibility, attorney of the entity drawn to the the responsibility of the meal, the defender, the defendant, the members of the formation of the adjudicatory. The provisions of Article 4 370 § 2-4 of the Code of Criminal Procedure applies. Article 161. [ Application for sentencing and meting out of a specific penalty or criminal measure] § 1. If, in connection with a tax offence or treasury offence, a public-law debt has been depleted and has not been paid in full, the court shall make the application of the accused's request into account as referred to in Article 4. 387 § 1 of the Code of Criminal Procedure, from payment of this due receivables in full within the prescribed period.

§ 2. If, in the case of a treasury or treasury offence, an intervention is notified, the court may not miss the request referred to in art. 387 § 1 of the Code of Criminal Procedure, concerning the decision of forfeiture of objects, when the intervener is opposed in writing or verbally to the protocol.

§ 3. The request of the accused person referred to in Article 387 § 1 of the Code of Criminal Procedure, filed before the hearing, the court may recognize at the meeting. The court shall, having regard to the application, sentence the defendant to the judgment.

§ 4. The date of the meeting shall be notified to the parties by means of a copy of the request.

§ 5. The unjustified failure of the public prosecutor, the party to be held liable or intervened for the trial or the sitting shall not preclude the application if the other conditions laid down in Article 4 (1) of the Rules of Law are not in force. 387 The Code of Criminal Procedure and in § 1 are fulfilled.

Art. 161a. [ Circumstances revealing the act of the accused as a treasury offence] If, after the commencement of the court wire, it is revealed that the deed of the accused is a treasury offence, the court shall recognize the case further, in the same composition. Article 162. [ Giving the floor to the parties] § 1. After the closure of the judicial cable, the Chairman shall give the floor to the parties and their representatives They take the floor in the following order: a public prosecutor, an intervener, an entity held accountable, and charged. Representatives of the process of the parties take the floor before the parties they represent.

(2) If the public prosecutor, the intervener or his representative retakes the floor, the person concerned must also be given the floor to the party which is held responsible, his agent, defender and defendant.

Article 163. [ Termination of the proceedings] The decision terminating the proceedings shall, where necessary, also contain a decision on the forfeiture of the objects and the collection of their monetary equivalent, the criminal measure forfeit of the financial advantage and the collection of its monetary equivalent, public receivables depledby the prohibited act, the auxiliary liability, the obligation of the entity which has obtained the property benefit, to its repayment or to the intervener's claims. Acquitting the defendant or convicting him of a crime that did not confer an advantage on the property of the person referred to in art. 24 § 5, or the death of the proceedings-the court leaves the application for the obligation of this entity to repay the property benefit without recognizing. Article 163a. (repealed) Article 164. [ Immediate enforceability of the judgment] If the punished tax offence is a person staying only temporarily in the territory of the Republic of Poland or does not have a permanent residence or permanent residence in the territory of the Republic of Poland, the court may rule immediately enforceability a decision imposing a fine; at the same time, the court adjudicates the custodial sentence in the event of failure to pay the case-law of a fine within three days, and it also manages the detention of a passport or other document entitling it to the the crossing of the border, in time for the payment of the case-law of the fine or execution A replacement sentence shall be suspended.

Chapter 18

Appeal proceedings and emergency measures

Article 165. [ Obligation to participate in resumed proceedings] The financial participation of a body of preparatory proceedings as a public prosecutor in an appeal hearing shall be governed by the provisions of Article 4 (1) of the Financial Regulation. 157. Article 166. [ Conditions for appeals by the Marketing Authorisation Holder] The MAH can bring an appeal on the grounds of the imposition of a meal liability while the defendant is convicted-only if the conviction is the basis of this responsibility. Article 167. [ The complaint to the financial provision of the body of the preparatory proceedings or of the Military Gendarmerie] § 1. A complaint to the provisions and regulations and to other acts or omissions of the financial act of the body of the preparatory proceedings shall be recognised by the parent body and, in the cases provided for by the law, the prosecutor responsible for the supervision of that authority. the proceedings or the court.

§ 2. The complaint to the Military Gendarmerie shall be recognized by the competent prosecutor for military affairs, and in the cases provided for by the Law, the military court.

§ 3. The court of the district court and the other grievances-the district court in another equivalent court-have jurisdiction to hear the complaints issued in the cases of fiscal misconduct in the proceedings before the district court. Composition.

Art. 167a. [ The bodies contributing to the cassation of treasury offences] Only the Attorney General and the Ombudsman can make a cassation in the case for a tax offence. Such cassation can be made from any final decision of the court terminating the proceedings. Article 168. (repealed) Article 169. [ The transfer of the cassation by the marketing authorisation holder or the intervener] The party responsible for a meal or intervener may lodge a cassation or an application for reopening of proceedings only by a lawyer who is a lawyer or a lawyer. Article 170. [ Reasons for the resumption of legal proceedings completed by a final judgment] Court proceedings terminated by a final judgment shall be resumed with regard to the decision on the imposition of auxiliary liability, even if new facts or evidence before the court has been disclosed before the court of justice, indicating that the decision is not to be This responsibility has been wrongned.

CHAPTER V

Order handling

Article 171. [ The inadmissibility of the judgment of the prescribing judgment] The issue of an order sentence shall also be inadmissible if:

1. the provisions on auxiliary liability shall apply;

2) the intervention of the objects to be forfeited has been notified unless it is withdrawn by the intervener until the indictment is brought before the court.

Article 172. [ Penalties, punitive measures ordered by the order of order] § 1. A court order may be ordered for a tax offence to be punishable by a fine laid down in Article 4 (1). 23 § 2 or the penalty of restriction of liberty, and for tax misconduct-the penalty of the fine specified in Art. § 48 § 3.

§ 2. In addition to the sentence laid down in paragraph 1, the penal measure referred to in Article 1 may, in the cases provided for in the Code, be punishable. 22 § 2 points 2-6 or in art. 47 § 2 (2) or (3).

CHAPTER VI

Proceedings in relation to the absent

Chapter 19

Reasons

Article 173. [ Absence of a perpetrator of a criminal offence or of a treasury offence] § 1. The proceedings may be pending during his absence, against the perpetrator of a tax offence or of a treasury offence which is continuously abroad or where his place of residence or stay in the country cannot be determined.

§ 2. The provision of § 1 shall not apply if:

1) the fault of the perpetrator or the circumstances of committing the criminal act shall raise doubts;

2) the accused of a tax offence was hidden after being brought to the court of the indictment, and also when, in the course of proceedings before the court, his place of residence or stay in the country was determined.

§ 3. The provisions of paragraphs 1 and 2 shall apply mutatis mutandis to the entity that is to be held liable to the auxiliary responsibility.

Chapter 20

Conduct of proceedings

Article 174. [ Proceedings against the absent] No provisions shall apply in respect of the absence of any provisions the application of which requires the presence of an accused or an entity which is held liable for auxiliary responsibility. Article 175. [ To be decided to apply the procedure to the absent] § 1. The application of the procedure to the absent body of the proceedings shall be issued by the decision. In the preparatory proceedings, a tax offence shall be subject to the approval of the prosecutor.

§ 2. The provisions on the application of the procedure to the absent shall not be declared to the present party.

Article 176. [ Defender from office for absent accused] § 1. The President or the referendary of the court competent to hear the case shall be appointed to the absence of an ex officio defender by the court. The participation of the defender is mandatory also in the appeal proceedings.

§ 2. The provision of § 1 shall apply mutatis mutandis to the entity entailed in a meal liability when he/she does not have a power of attorney. The appointment of a lawyer for the absent entity drawn to the auxiliary responsibility shall be tantamount to the granting of a power of attorney.

Article 177. [ Personal declaration to the court or to the convicted person] In the event of personal filing of the sentenced person at the disposal of the court or the death of the convicted person, he shall be served with a copy of the judgment. At the request of a convicted person, filed in writing within a convoluted period of 14 days from the date of service of the court, the judgment of which he/she has lodged shall be appointed without delay, and the judgment shall be forfeit of the judgment delivered in that instance at the time of the trial sentenced at trial.

TITLE III

ENFORCEMENT PROCEEDINGS FOR TREASURY OFFENCES AND TREASURY OFFENCES

SECTION I

General

Chapter 21

Scope

Article 178. [ Application of the provisions of the Criminal Code] § 1. The provisions of the Criminal Code shall apply mutatis mutandis to the enforcement of judgments in treasury offences and treasury offences, where the provisions of this Code do not provide otherwise.

§ 2. In the enforcement proceedings in the cases of treasury offences and treasury offences by the expression "prosecutor" used in the provisions of the Criminal Code, it is also understood "financial body of preparatory proceedings".

Chapter 22

Procedure

Article 179. [ The bodies of the implementing procedure] § 1. The governing body for enforcement of judgments in treasury offences and treasury offences shall also be the customs office. They shall apply mutatis mutandis to the decisions of those authorities. 7 of the Code of Criminal Executive.

§ 2. The body performing the property security shall be the tax office unless the code provides otherwise.

§ 3. Property security on goods subject to control by the Customs Service, at the disposal of the customs office and on the foreign exchange values or national means of payment subject to the foreign exchange control carried out by the Office The customs authorities shall, in cases of fiscal offences and treasury offenses carried out by customs offices, make those authorities.

§ 4. Where property security has previously been carried out by the customs office, the court shall refer the decision to that body for execution in that part.

§ 5. In the event of a decision of the criminal measure forfeit of the financial gain or of the collection of its monetary equivalent, the enforcement authority referred to in § 1 or art. 27 of the Code of Criminal Code also carries out the execution of the fine, the forfeiture of objects or the collection of their monetary equivalent, if they have already been secured by a penalty of a fine, forfeiture of objects or

§ 6. The powers of the customs office referred to in paragraphs 1, 3, 4 and 5 may also be exercised by the customs chamber.

Art. 179a. [ Destruction of objects to be forfeited] § 1. If, in the decision on forfeiture of objects, their destruction is ordered, the court shall determine the conditions and procedure for the immediate destruction of objects by the relevant body of enforcement proceedings.

§ 2. The Minister of Justice, in agreement with the Minister responsible for public finance, shall determine, by means of a regulation, the detailed conditions and the procedure for the immediate destruction of the objects referred to in § 1 and in art. 31 § 6, bearing in mind, in particular, the nature of the items and the entities specialised in destroying them, and ensuring the efficiency of the enforcement proceedings and its costs, as well as the need to properly secure the activities carried out decommissioning.

Article 180. [ Security and enforcement of criminal measures] § 1. For the security and execution of a criminal measure of collection of the monetary equivalent forfeiture of objects, the criminal measure of collection of the monetary equivalent forfeit of the financial gain or of a public-law deplete deploring the prohibited act Article 1 179 § 1 of this Code and art. 27 of the Code of Criminal Executive.

§ 2. The intervenance claiming the right to objects covered by the security or the execution of forfeiture of objects or the collection of their monetary equivalent may claim their claims only in accordance with the procedure laid down in Art. 119.

Art. 180a. [ The security and execution forfeit of the property gain or the collection of its monetary equivalent] The security and enforcement of a criminal measure shall be forfeited or the monetary equivalent shall be applied in accordance with Article 4 (1) (b) of the Statute. 33 § 2-4. Article 181. [ Application for the selection of penalties, criminal measures and others in the event of non-simultaneous sentencing] § 1. In the cases referred to in Article 8 § 1 in the event of non-simultaneous sentencing by the courts for penalties, punitive measures or other means, the court which last issued the ruling in the first instance, at the request of the convicted resolves the order which the punishment, as the most severe, shall be enforcet. A request for settlement of this issue may also be submitted by the body of preparatory proceedings. The order shall serve as a complaint to the body of the preparatory and convicted proceedings.

§ 2. Paragraph 1 shall apply mutatis mutandis in the absence of a simultaneous conviction by the adjudicatory authorities of a fine for fiscal misconduct and fines for a misdemeanor.

§ 3. In the case referred to in Article 8 § 2 shall apply mutatis mutandis the provisions of the Code of Criminal Procedure of the General Court.

§ 4. In the event of a benign or criminal measure taken in advance in whole or in part, the penalty shall be counted against the severity of the strictest penalty, taking into account the differences between those penalties or punitive measures.

SECTION II

Specific part

Chapter 23

Enforcement of penalties

Article 182. [ Determination of daily rate at the new rate] If the penalty of a fine imposed for a treasury offence has been paid or collected by way of execution only in part and it is determined that the circumstances required for the determination of the daily rate have changed significantly, the court for the fine not yet paid in part of the fine shall fix the rate at the rate of the daily rate, in the light of the indications referred to in the Article. 23 § 3, unless the convicted demonstrates that this was due to reasons beyond the control of the person. Article 183. [ Distribution of the fine for the instalment of the instalment] § 1. The distribution of the fine in instalments of the court may make it subject to the security of the fine on the property convicted of a tax offence or an auxiliary body responsible.

(2) For the purpose of the payment of the fine, the amount of the fine per instalment shall be entitled to a complaint.

Article 184. [ Payment of the fine by the marketing authorisation holder] § 1. The MAH shall pay the fine if the convicted fails to pay it within the time limit and it is established that it cannot be brought back by execution.

§ 2. If the penalty imposed is paid or collected from the convicted by execution only in part, the auxiliary liability shall be reduced in such a way as to correspond to the ratio of the amount paid up to the amount of the case-law.

§ 3. If the penalty imposed on the fine was paid or collected from the entity responsible, only in part, the provisions of Article 4 (1) of Regulation (EU) 45 § 1, 2 and 4 and Art. 46 The implementing penal code shall apply mutatis mutandis.

§ 4. The performance of a socially useful work or a substitute sentence of imprisonment shall not be applied to the entity responsible for the meal.

§ 5. The enforcement proceedings shall not be redeemed in the event of the death of the perpetrator of a tax offence after the decision on the imposition of a reinforctional liability has been made.

§ 6. The provisions of paragraphs 1, 2 and 5 shall apply mutatis mutandis to the criminal measure of the collection of the monetary equivalent forfeiture of objects.

Article 185. [ Socially Useful work] § 1. If the execution of the fine has proved to be ineffective or the circumstances of the case show that it would be ineffective, the court may turn the fine into a socially useful fine, specifying the duration of the fine. Socially useful work lasts for the shortest period of 7 days, for the longest period of 3 months; it is defined in days and months.

§ 2. Socially useful work consists in the execution of a free, unpaid, controlled work for social purposes indicated by the court, at the appropriate workplace, in the health care, social welfare, organisation or institution of the service provider. charity or for the benefit of the local community, in the dimension 5 to 10 hours per week.

§ 3. The decision on the replacement of a fine for socially useful work is entitled to a complaint.

Article 186. [ Substitute imprisonment] § 1. If the execution of a fine has proved to be ineffective or the circumstances of the case show that it would be ineffective, the court shall administer the execution of a replacement custodial sentence when:

1) punished declares that he will not undertake a socially useful work as a result of art. 185 or it is abrogate from its implementation, or

2) a change of fine for socially useful work is impossible or unfathomable.

§ 2. By managing the execution of a replacement sentence of imprisonment, the court shall assume that one day of imprisonment equivalent shall be of a fine of one fifty to one fiftieth of the upper limit of the statutory risk of punishment of the fine.

§ 3. The substitute sentence shall not exceed three months; it shall be made in the days and months.

§ 4. The order for the provision of a replacement custodial sentence shall be entitled to a complaint.

Article 187. [ Takeover by the Treasury of the amounts resulting from the rulings of the fine.] § 1. The fines imposed on matters of tax misconduct, irrespective of the mode in which they were imposed, fall within the Treasury.

§ 2. Execution of the final criminal mandates referred to in art. 138 § 1 point 2, is followed by the provisions of the Act of 17 June 1966. of administrative enforcement proceedings in the administration.

Article 188. [ Non-payment of public receivables within the period] In the event of the conviction of the perpetrator of the restriction of liberty for a treasury offence, which is the result of the loss of public-law claims, the offending of the sentence of restriction of liberty is also a failure to pay the the due due within the prescribed period.

Chapter 24

Implementation of criminal measures

Article 189. [ Provisions applicable to the enforcement of the decision in the criminal law section] For the execution of a decision in the part concerning the criminal measure of the collection of the monetary equivalent forfeiture of items or of a criminal measure of the collection of the monetary equivalent forfeited, the value of the financial advantage shall be applied mutatis mutandis. 179 § 1 of this Code and art. 27, 44, 49-51 and art. 187-195a of the Criminal Code of the Executive. Article 190. [ Restrictions on payment of public-law claims] The General Court may not, during the period of its trial, establish, extend or amend the obligation to pay public-law debts referred to in Article 4. 41 § 2 or 4, or the release of which is to be released. Article 191. [ Recognition of punitive measures for executed] § 1. After the expiry of the half of the period for which the criminal measures referred to in Article 4 have been adopted. 22 § 2 paragraphs 5 and 7, however, not earlier than after a year, the court may consider them to be executed if the convicted respected the legal order.

(2) For the purposes of implementing the criminal measure referred to in Article 2 (2), the Points 5 and 7 of Article 22 (2) shall be entitled to a complaint.

[ 1] Article 9 (3), as amended by Article 3 (3), 4 point 1 of the Act of 1 December 2016. amending the Act on Tax on Goods and Services and some other Laws (Journal of Laws item. 2024). The amendment came into force on 1 January 2017.

[ 2] Article 37 (1) (1a), as added by Article 37 (1) 4 point 2 (b) a) of the Act of 1 December 2016. amending the Act on Tax on Goods and Services and some other Laws (Journal of Laws item. 2024). The amendment came into force on 1 January 2017.

[ 3] Article 37 (2a) added by Article 4 point 2 (b) b) the Act of 1 December 2016. amending the Act on Tax on Goods and Services and some other Laws (Journal of Laws item. 2024). The amendment came into force on 1 January 2017.

[ 4] Article 38 (1), point 3, in the version set by the Article. 4 point 3 (a) a) of the Act of 1 December 2016. amending the Act on Tax on Goods and Services and some other Laws (Journal of Laws item. 2024). The amendment came into force on 1 January 2017.

[ 5] Article 38 (2), in the version set by the Article. 4 point 3 (a) b) the Act of 1 December 2016. amending the Act on Tax on Goods and Services and some other Laws (Journal of Laws item. 2024). The amendment came into force on 1 January 2017.

[ 6] Article 38 (2), point (3), as added by Article 38 4 point 3 (a) b) the Act of 1 December 2016. amending the Act on Tax on Goods and Services and some other Laws (Journal of Laws item. 2024). The amendment came into force on 1 January 2017.

[ 7] Article 50 (2), repealed by Article 3 thereof. 4 point 4 of the Act of 1 December 2016. amending the Act on Tax on Goods and Services and some other Laws (Journal of Laws item. 2024). The amendment came into force on 1 January 2017.

[ 8] On the basis of art. 9 ust. 1 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932) art. 53 § 30b w ww. it shall apply to the revenue generated from 1 January 2016. To the revenue reached before 1 January 2016 art. 53 § 30b shall apply in the version applicable before 31 December 2015.

[ 9] Article 53 (36) in the wording set by Article 53 16 point 1 of the Act of 16 November 2016. amending the Act on the universal defence obligation of the Republic of Poland and some other laws (Journal of Laws of the Republic of Poland) 2138). The amendment came into force on 1 January 2017.

[ 10] Article 56 (4), in the version laid down by the Article. 4 point 5 of the Act of 1 December 2016. amending the Act on Tax on Goods and Services and some other Laws (Journal of Laws item. 2024). The amendment came into force on 1 January 2017.

[ 11] Article 62 (1), as amended by Article 2 (1), 4 point 6 (a) a) of the Act of 1 December 2016. amending the Act on Tax on Goods and Services and some other Laws (Journal of Laws item. 2024). The amendment came into force on 1 January 2017.

[ 12] Article 62 (2), as amended by Article 2 (2), 4 point 6 (a) a) of the Act of 1 December 2016. amending the Act on Tax on Goods and Services and some other Laws (Journal of Laws item. 2024). The amendment came into force on 1 January 2017.

[ 13] Article 62 (2a), as inserted by the Article 4 point 6 (a) b) the Act of 1 December 2016. amending the Act on Tax on Goods and Services and some other Laws (Journal of Laws item. 2024). The amendment came into force on 1 January 2017.

[ 14] On the basis of art. 9 ust. 1 of the Act of 9 October 2015. amending the Personal Income Tax Act, the Law on Corporate Income Tax and some other laws (Journal of Laws of the Law on Personal Income Tax). 1932) art. 80 § 2 in the above mentioned it shall apply to the revenue generated from 1 January 2016. To the revenue reached before 1 January 2016 art. 80 § 2 shall apply in the version applicable before 31 December 2015.

[ 15] Article 80a (2) in the version set by the Article 4 point 7 of the Act of 1 December 2016. amending the Act on Tax on Goods and Services and some other Laws (Journal of Laws item. 2024). The amendment came into force on 1 January 2017.

[ 16] Article 125 (1) in the version set by the Article. 16 point 2 of the Act of 16 November 2016. amending the Act on the universal defence obligation of the Republic of Poland and some other laws (Journal of Laws of the Republic of Poland) 2138). The amendment came into force on 1 January 2017.