Fiscal Crimes: Punishments and Penalties in Poland

Fiscal crimes are punishable by law in Poland, with penalties ranging from fines to imprisonment. The court may also order the confiscation of assets derived from the crime, known as “extended confiscation.”

Redress for Damage Caused by Crime

In cases where a conviction is made, the court must rule on the obligation to compensate for damage caused by the crime. This includes both actual damage and lost profits. However, the court may only order compensation if there is sufficient evidence to estimate the amount of damage.

Penalties and Repressive Measures

Fines for fiscal crimes can range from 10 to 720 daily amounts, with a minimum wage requirement. The penalty of restriction of liberty can be imposed, as well as deprivation of liberty for up to five years.

• Forfeiture of items used in or derived from the crime is also possible, including:
  • Tools
  • Property
  • Packages connected to the subject matter of the crime
• Recovery of the monetary value of forfeited items may be ordered if they are destroyed, lost, or cannot be taken into possession.

Ban on Business and Professional Activities

In some cases, a ban on carrying out specific business or professional activities may be imposed, as well as prohibition on serving in company bodies. This includes bans on: + Serving as members of management boards + Serving as members of supervisory boards + Serving as members of audit commissions

Corporate Criminal Liability

Under Polish law, corporate criminal liability applies to collective entities such as: + Limited liability companies + Joint-stock companies The entity can be held liable if its representative commits a prohibited act that brings or could bring benefits to the entity.

Conditions for Liability

• The fundamental condition is that the entity gains or has the possibility of gaining pecuniary or non-pecuniary benefits as a result of the crime committed by its representative.
• This includes:
  • Increasing assets
  • Reducing liabilities
  • Improving reputation
  • Acquiring know-how

Type of Persons for Which Collective Entities are Liable

Collective entities can be held liable for prohibited acts committed by natural persons who act on their behalf, including:

• Entrepreneurs who directly cooperate with the collective entity.

Wrong Selection, Improper Supervision, and Wrong Organization as Conditions of Corporate Criminal Liability

The court may also consider factors such as: + Wrong selection + Improper supervision + Wrong organization when determining corporate criminal liability. These factors can contribute to a finding of liability if they are deemed to have contributed to the commission of the crime.

Overall, fiscal crimes in Poland are punishable by law with various penalties and repressive measures, including fines, imprisonment, confiscation of assets, and bans on business and professional activities. Corporate criminal liability also applies to collective entities, which can be held liable for prohibited acts committed by their representatives.