Fiscal Penal Code (KKS) is a Polish law that regulates liability for fiscal offences. It is a special legal act that addresses violations of tax, customs and other laws related to public finance. Examples of fiscal offences include tax evasion, falsification of tax documents, smuggling of goods, irregularities in settlements with tax offices. The Code provides for various types of penalties, including fines, restriction of liberty and imprisonment. The Code sets out the rules for proceedings before courts and law enforcement bodies in fiscal criminal cases. A special procedure operates in these cases, which takes into account the specificity of fiscal offences. The Code introduces the principles of criminal liability for fiscal offences, including liability of natural and legal persons, liability of collective entities and liability for acts and omissions.
Menu
Menu
