Court dismissed appeal against VAT tax evasion fine, upholding penalty as proportionate to social harm and defendant's assets.

The Court of Appeal dismissed the defendant's appeal, upholding the first-instance verdict that convicted him of tax evasion and imposed a 2,500 PLN fine. The defendant argued that the court incorrectly equated his personal living expenses with economic income and failed to consider his business revenue, claiming the fine was excessive. The court rejected these claims, noting the defendant's intentional failure to pay over six months, his continued business operations, and his property, which rendered the fine appropriate and not overly severe.