II K 318/19
AI generated
Court dismisses prosecution for social security violations due to expiration of the one-year limitation period.
Poland (PL)
Legislator summary
AI generatedThe court dismissed the criminal prosecution against the company president for failing to pay social security contributions. The defendant had committed the offenses between 2013 and 2014, but the investigation was not initiated until 2019, well after the one-year limitation period expired. Consequently, the court declared the proceedings terminated and ordered the state to bear the costs.
Legislator headnote
AI generatedArt. 45§1 kw; Art. 400§1 kpk; Art. 5§1 pkt 4 kpw; The criminal prosecution for social security violations is barred if the one-year limitation period has elapsed since the offense was committed.
Keywords
AI generated
social security contributions
limitation period
criminal proceedings
expiration of time
dismissal of prosecution
employer liability
state costs
Cited Legislation
AI generatedArt. 45§1 kw
Art. 400§1 kpk
Art. 5§1 pkt 4 kpw
Art. 119§2 pkt 1 kpw
Art. 98 ust. 1 pkt 1a ustawy z dnia 13.10.1998 r. o systemie ubezpieczeń społecznych
Art. 122 ustawy z dnia 20.04.2004 r. o promocji zatrudniania i instytucjach rynku pracy
art. 387 k.p.k
Related Decisions
AI generatedII W 291/17
Court finds defendant guilty of social security contributions evasion but grants exemption from penalty due to health issues.
V W 4434/14
Court convicted manager of social security non-payment, imposing fine under most severe penalty provision.
II K 562/16
Court acquitted defendants of theft charges for unpaid social security contributions, ruling they were merely administrative violations.
XIII W 5560/13
Court acquits business owner of labor law violations due to lack of criminal intent and negligence.
II K 135/18
Court convicted manager of social security evasion, imposing daily fine and compensation order.