II W 99/13
AI generated
Court convicts tax official for late VAT withholding payment and imposes fine under Polish tax code.
Poland (PL)
Legislator summary
AI generatedThe court found the defendant guilty of a tax offense for failing to remit withheld income tax within the statutory deadline. Evidence showed the company, managed by the defendant, owed 4,155 PLN in taxes from February to August 2011, which remained unpaid despite official reminders. The court imposed a 1,000 PLN fine, citing the defendant's prior record and the ongoing nature of the non-compliance, while exempting the state from procedural costs.
Legislator headnote
AI generatedArt. 77§3 kks; Art. 6§2 kks; Art. 9§3 kks: A person responsible for a taxpayer who fails to remit withheld taxes within the legal deadline commits a tax offense punishable by a fine, provided the amount does not exceed the statutory threshold.
Keywords
AI generated
tax offense
withheld tax
income tax
fines
tax administration
non-compliance
criminal procedure
Cited Legislation
AI generatedArt. 77§3 kks
Art. 6§2 kks
Art. 9§3 kks
Art. 38 ust. 1 ustawy o podatku dochodowym od osób fizycznych
Art. 624§1 kpk
Art. 113§1 kks
Art. 17 ustawy o opłatach w sprawach karnych
Art. 21 ust. 1 ustawy o opłatach w sprawach karnych
Cited Case Law
AI generatedSN z dnia 19 sierpnia 1999 r., III KKN 434/97
SN z dnia 16 maja 2002 r., IV KKN 427/98