II K 469/23
AI generated
Court convicts company president of tax evasion and holds company jointly liable for restitution.
Poland (PL)
Legislator summary
AI generatedThe court convicted the defendant, a company president, of tax evasion and imposed a fine while holding the company jointly liable for restitution. The prosecution argued that the president failed to remit tax advances totaling over 36,000 PLN, violating the Income Tax Act. The court rejected the defense's request to apply the forfeiture of illicit gains under Article 33 of the Criminal Code, ruling that the company, not the individual, received the benefit.
Legislator headnote
AI generatedArt. 33 § 1 k.k.s.; Art. 77 § 2 k.k.s.; When the perpetrator of a tax offense is a company officer but the company itself receives the financial benefit, the forfeiture of illicit gains under Article 33 of the Criminal Code does not apply.
Keywords
AI generated
tax evasion
company liability
illicit gains forfeiture
joint criminal responsibility
Income Tax Act
Criminal Code
fiscal penalty
Cited Legislation
AI generatedArt. 38 ust. 1 ustawy z dnia 26 lipca 1991 roku o podatku dochodowym od osób fizycznych
art. 77 § 2 k.k.s.
art. 6 § 2 k.k.s.
art. 9 § 3 k.k.s.
art. 24 § 1 k.k.s.
art. 24 § 5 k.k.s.
art. 33 § 1 k.k.s.
art. 33 § 2 k.k.s.
art. 23 § 1-3 k.k.s.
art. 627 k.p.k.
art. 113 § 1 k.k.s.
art. 423 § 1A K.P.K.
art. 424 § 4 K.P.K.
Related Decisions
AI generatedIII K 109/21
Court imposed tax fines on a company president for tax evasion and VAT violations.
II W 721/19
Court convicts tax official for withholding tax evasion, imposing a 300 zloty fine and awarding legal aid costs.
II K 1252/24
Court grants voluntary surrender for tax evasion, imposing a fine and dismissing criminal liability.
V K 295/22
Tax evasion conviction upheld; court rejected preclusion defense due to timely criminal proceedings notification.
II W 1064/16
Court convicted tax official of fiscal offense and imposed a 5,000 PLN fine for late tax payments.