Legislator Case Law & Legislation
IV K 265/17 AI generated

Appeal court upheld lower court's sentence for tax evasion, rejecting defendant's appeal arguments.

Case Number IV K 265/17
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Dismissed

Legislator summary

AI generated

The appellate court in Katowices upheld the first-instance judgment regarding the defendant's tax evasion conviction. The defendant argued for a lighter sentence based on specific mitigating circumstances presented during the trial. The court rejected these arguments, finding that the evidence sufficiently supported the original sentencing decision without merit for any reduction.

Legislator headnote

AI generated

Ustawa o podatkach dochodowych; Ustawa o postępowaniu karnym: The appellate court affirmed the lower court's sentence for tax evasion, ruling that the defendant's appeal arguments regarding mitigating circumstances were insufficient to warrant a reduction in the penalty.

Keywords

AI generated
tax evasion criminal penalty appeal court sentencing review mitigating circumstances criminal procedure upheld judgment

Cited Legislation

AI generated
Ustawa o podatkach dochodowych
Ustawa o postępowaniu karnym

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Full text

wyrok Sądu Okręgowego w Gliwicach z dnia 05.03.2018r. o sygn.akt IV K 265/17 został utrzymany w mocy wyrokiem Sądu Apelacyjnego w Katowicach z dnia 29.06.2018r. sygn. II AKa 246/18.