Legislator Case Law & Legislation
II Ka 268/25 AI generated

Court increases fine from 200 to 300 daily rates for tax evasion under Polish Criminal Code.

Case Number II Ka 268/25
Court / Authority
Jurisdiction Poland (PL)
Decision Date
Outcome Partially Allowed

Legislator summary

AI generated

The District Court in Mińsk Mazowiecki initially imposed a 200 daily rate fine for tax evasion, which the Prosecutor appealed to increase. The District Court found the defendant guilty under Article 288 of the Criminal Code and argued the original penalty was insufficient. Consequently, the District Court raised the fine to 300 daily rates while awarding legal costs to the prosecutor.

Legislator headnote

AI generated

Art. 288 § 1 kk; Art. 12 § 1 kk; Art. 635 k.p.k.; The court may increase a criminal fine when the initial assessment is deemed disproportionately low relative to the severity of the offense and the defendant's ability to pay.

Keywords

AI generated
tax evasion criminal fine proportional penalty Criminal Code prosecutor appeal daily rates judicial discretion

Cited Legislation

AI generated
Art. 288 § 1 kk
Art. 12 § 1 kk
Art. 635 k.p.k.
Art. 627 k.p.k.
Art. 3 ust. 1 ustawy o opłatach w sprawach karnych
art. 438 pkt 1 k.p.k
art. 438 pkt 2 k.p.k
art. 438 pkt 3 k.p.k
art. 438 pkt 4 k.p.k
art. 439 k.p.k
AI generated

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