II Ks 11/09
AI generated
Corporate liability established for VAT fraud by authorized agent due to lack of proper supervision by board president.
Poland (PL)
Legislator summary
AI generatedThe court held the company liable for a tax offense committed by its authorized agent, J.K., who failed to file a VAT declaration. The prosecution argued that the board president, E.K., failed in his duty of supervision over the agent. The court ruled that the president's failure to exercise proper oversight constituted the necessary fault for corporate liability under the relevant statute.
Legislator headnote
AI generatedUstawa z dnia 28 października 2002 r. o odpowiedzialności podmiotów zbiorowych za czyny zabronione pod groźbą kary; Art. 5 ust. 1: Corporate liability is established solely through the fault of the board president or representative in the selection or supervision of the person who committed the offense.
Keywords
AI generated
corporate criminal liability
board president supervision
tax offense VAT
authorized agent fault
collective responsibility
Cited Legislation
AI generatedart. 54§2 kks w zw. z art. 54§1 kks i art. 9 § 3 kks
art. 7 ust. 1 ustawy z dnia 28 października 2002 r. o odpowiedzialności podmiotów zbiorowych
art. 627 kpk
art. 5 Ustawy o odpowiedzialności podmiotów zbiorowych
art. 9 § 3 k.k
Cited Case Law
AI generatedSąd Najwyższy z dnia 5 maja 2009r. (IV KK 427/08)
IV KK 427/08
Collective liability for managers' crimes dismissed due to lack of statutory fault requirement in the law.