II K 97/20
AI generated
Court convicts tax official of tax crime and imposes fine plus subsidiary liability on company.
Poland (PL)
Legislator summary
AI generatedThe court convicted the defendant, a company president, of a tax crime for failing to remit withheld income tax on time. The prosecution argued the defendant knowingly accepted the company's financial decline and lack of enforcement against drivers. The court found the defendant guilty, imposed a fine, and held the company subsidiarily liable for the unpaid tax amount.
Legislator headnote
AI generatedArt. 77 § 2 k.k.s.; Art. 24 § 1, 5 k.k.s.: The court established that a corporate officer can be criminally liable for tax evasion even if the company faces financial distress, provided the officer acted with full knowledge and accepted the status quo without intervention.
Keywords
AI generated
tax crime
subsidiary liability
income tax
corporate officer
financial distress
tax evasion
fines
Cited Legislation
AI generatedArt. 77 § 2 of the Code on Tax Offenses
Art. 77 § 1 of the Code on Tax Offenses
Art. 6 § 2 of the Code on Tax Offenses
Art. 9 § 3 of the Code on Tax Offenses
Art. 24 § 1 of the Code on Tax Offenses
Art. 24 § 5 of the Code on Tax Offenses
Art. 38 ust. 1 of the Income Tax Act
Art. 42 ust. 1 of the Income Tax Act
Art. 30 § 1 of the Tax Procedure Act
Art. 627 of the Code of Criminal Procedure
Art. 113 § 1 of the Code on Tax Offenses
Cited Case Law
AI generatedRelated Decisions
AI generatedIII K 368/17
Court convicted tax official of late VAT withholding, imposing fine and joint liability on company.
VII K 418/14
Tax evasion conviction for unpaid withholding tax; defendant sentenced to daily fine with company held jointly liable.
II Ka 474/13
Court dismissed tax fraud appeal, ruling financial hardship does not excuse withholding tax obligations.
II W 721/19
Court convicts tax official for withholding tax evasion, imposing a 300 zloty fine and awarding legal aid costs.