Legislator Case Law & Legislation
II K 125/18 AI generated

Court convicted defendant of tax fraud and imposed a fine based on daily rate guidelines.

Case Number II K 125/18
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Allowed / Granted

Legislator summary

AI generated

The Regional Court in Inowrocław convicted the defendant of tax fraud under Article 56 of the Criminal Code and sentenced her to a fine of 80 daily rates. The court found that the defendant intentionally underreported income from property sales, causing a financial loss to the state, and noted her failure to rectify the error despite administrative decisions. Although the court acknowledged the relatively small amount of tax evaded, it determined that the defendant's lack of efforts to repair the damage justified a conviction and a fine calculated according to statutory guidelines.

Legislator headnote

AI generated

Art. 56 § 2 k.k.s.; Art. 23 § 3 k.k.s.; The court must assess the severity of the financial loss and the defendant's conduct to determine the appropriate daily rate for the fine, balancing the amount evaded against the need for individual and special prevention.

Keywords

AI generated
tax fraud financial loss daily rate fine criminal code procedural costs tax evasion prevention principles

Cited Legislation

AI generated
Art. 56 § 2 k.k.s.
Art. 23 § 3 k.k.s.
Art. 627 k.p.k.
Art. 113 § 1 k.k.s.
Art. 17 ust. 1 ustawy z dnia 23 czerwca 1973 r. o opłatach w sprawach karnych
Art. 624 § 1 k.p.k.
art. 56§2 k.k
art. 56 k.k
art. 56 § 3 k.k
art. 56 § 4 k.k

Cited Case Law

AI generated
III KK 267/05
AI generated

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