Court acquits tax evader for not filing declaration when non-payment implied criminal theft, making disclosure self-incrimination.

The District Court in Piotrków Trybunalski acquitted the defendant, P. K., of a tax evasion offense after the Regional Court had convicted him for failing to file an electricity tax declaration. The defendant argued that the Regional Court erred by assuming his failure to declare stemmed from an unproven illegal electricity theft, which would force him to self-incriminate regarding a separate criminal charge. The Court of Appeal agreed, ruling that requiring such a declaration would effectively compel the suspect to admit to a crime, violating criminal procedural guarantees. Consequently, the appeal was granted, the conviction was overturned, and the defendant was acquitted.