III K 64/21
AI generated
Court convicted defendant of tax evasion for failing to remit withholding tax on time.
Poland (PL)
Legislator summary
AI generatedThe court convicted the defendant, J.P., of tax evasion for failing to remit withheld income tax within the statutory deadline. The prosecution alleged that the defendant, operating a business, did not pay 11,848 PLN in withholding taxes for January through December 2018. The court found the defendant guilty based on the specific elements of the crime and imposed a daily fine of 100 PLN.
Legislator headnote
AI generatedArt. 77 § 1 k.k.s. w zw. z art. 77 § 2 k.k.s. w zw. z art. 6 § 2 k.k.; The court established that failure to remit withheld income tax within the statutory deadline constitutes the crime of tax evasion under the Criminal Code.
Keywords
AI generated
tax evasion
withholding tax
income tax
Criminal Code
statutory deadline
daily fine
fiscal penalty
Cited Legislation
AI generatedArt. 77 § 1 k.k.s.
Art. 77 § 2 k.k.s.
Art. 6 § 2 k.k.
Art. 38 ust. 1 ustawy o podatku dochodowym od osób fizycznych
Art. 42 ust. 1 ustawy o podatku dochodowym od osób fizycznych
Art. 618 § 1 pkt 11 k.p.k.
Art. 113 § 1 k.k.s.
Art. 627 k.p.k.
art. 77 § 1 k.k
art. 77 § 2 k.k