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V K 238/18 AI generated

Court convicts accounting officer for failing to file financial reports, sentencing him to a fine of 50 daily rates.

Case Number V K 238/18
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Allowed / Granted
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The court convicted the defendant, K. D., of two counts of failing to prepare and submit required financial reports as the managing director of a company. The prosecution argued that the defendant, who earns income from business activities, should face imprisonment, but the court deemed this disproportionate given his prior record and the nature of the offense. Consequently, the court imposed a combined fine of 50 daily rates, finding the financial penalty sufficient to achieve both general and special prevention goals.

Legislator headnote

AI generated

Ustawa z dnia 29 września 1994 r. o rachunkowości; Art. 77 pkt 2, art. 79 pkt 4, art. 11 § 2 kk: The court established that a person responsible for accounting obligations is criminally liable for failing to submit reports, and that a fine is an appropriate penalty when imprisonment would be disproportionately severe.

Keywords

AI generated
Accounting Act Financial Reports Criminal Liability Managing Director Daily Fine Rates Prevention Goals Disproportionate Punishment

Cited Legislation

AI generated
Ustawa z dnia 29 września 1994 r. o rachunkowości
Kodeks karny
Ustawa o opłatach w sprawach karnych
art. 387 k.p.k
AI generated
IV K 862/16
(...) Sp. z o.o. z siedzibą w S., wbrew przepisom ustawy o rachunkowości z dnia 29 września 1994 roku, nie sporządził do dnia 31 marca 2011 roku sprawozdania finansowego i sprawozdania z działalności spółki za rok 2010, tj. o czyn z art. 77 pkt 2 ustawy z dnia 29 września 1994 roku o rachunkowości,
II K 39/24
Court conditionally dismisses prosecution for accounting report delays, imposes fine, and orders state to pay costs.
II K 402/14
Na podstawie zgromadzonego materiału dowodowego Sąd ustalił następujący stan faktyczny: G.
II K 1564/21
Jeżeli wniosek o uzasadnienie wyroku dotyczy tylko niektórych czynów lub niektórych oskarżonych, sąd może ograniczyć uzasadnienie do części wyroku objętych wnioskiem.
II K 233/23
Court dismisses appeal against sentence for accountant's failure to file annual financial reports on time.

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