Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 8 grudnia 2016 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Kodeks karny skarbowy — Part 3 | Dz.U. 2016 poz. 2137 — Poland law | Esheria

Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 8 grudnia 2016 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Kodeks karny skarbowy

Part 3 of 5 · provisions 401–600

This notice announces the publication of a consolidated text of the Fiscal Penal Code.

AI-assisted research synopsis — verify against the official legal text below.

Jurisdiction
Poland
Instrument
Notice
Citation
Dz.U. 2016 poz. 2137
Status
Expired
Version
Undated source snapshot
Language
pl
Updated
Official source
View official record ↗
Complete work
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amendment history amendment tracking appeal appeals asset detention asset security asset seizure attendance at hearing commencement conditional discontinuance conditional release conditional suspension consolidated text publication controls court procedure court proceedings criminal procedure criminal sanctions cross-border goods and services cross-border trade customs compliance customs penalties deadlines definitions +40 more

Statute overview

About this statute

This notice announces the publication of a consolidated text of the Fiscal Penal Code. Art. 39. 2) Art. 4. 3) Art. 27. Art. 28.

Legal text

Provisions of Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 8 grudnia 2016 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Kodeks karny skarbowy

Showing 200 of 879

  1. 68

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  2. 1

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  3. 2

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  4. 3

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  5. 69

    AI-assisted research summary: Article 69.

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  6. 1

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  7. 2

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  8. 3

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  9. 4

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  10. 69a

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  11. 1

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  12. 2

    AI-assisted research summary: This text only identifies § 2 / Art. 69b44 and notes that it was added by an amendment referenced in footnote 6.

    § 2. Art. 69b44)Dodany przez art. 3 pkt 5 ustawy, o której mowa w odnośniku 6..
  13. 1

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  14. 2

    AI-assisted research summary: § 2. Art. 69c44)Dodany przez art. 3 pkt 5 ustawy, o której mowa w odnośniku 6..

    § 2. Art. 69c44)Dodany przez art. 3 pkt 5 ustawy, o której mowa w odnośniku 6..
  15. 1

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  16. 2

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  17. 70

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  18. 1

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  19. 2

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  20. 3

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  21. 4

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  22. 5

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  23. 71

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  24. 72

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  25. 73

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  26. 1

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  27. 2

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  28. 73a

    AI-assisted research summary: Art. 73a.

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  29. 1

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  30. 2

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  31. 3

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  32. 74

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  33. 75

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  34. 75a

    AI-assisted research summary: Art. 75a.

    Art. 75a.
  35. 1

    AI-assisted research summary: This provision is an amendment note: it states that § 245 was set in the wording established by another act, and that § 346 was added by another act.

    § 1. § 245)W brzmieniu ustalonym przez art. 22 pkt 1 lit. a ustawy z dnia 25 lipca 2014 r. o specjalnym podatku węglowodorowym (Dz. U. poz. 1215), która weszła w życie z dniem 1 stycznia 2016 r.. § 346)Dodany przez art. 22 pkt 1 lit. b ustawy, o której mowa w odnośniku 45..
  36. 75b

    AI-assisted research summary: This provision says that the wording of the referenced paragraphs is as established by another law.

    Art. 75b. § 147)W brzmieniu ustalonym przez art. 22 pkt 2 lit. a ustawy, o której mowa w odnośniku 45.. § 247)W brzmieniu ustalonym przez art. 22 pkt 2 lit. a ustawy, o której mowa w odnośniku 45..
  37. 3

    AI-assisted research summary: This is a note showing that § 3 and Article 75c are in the wording established by later amendments.

    § 3. § 448)W brzmieniu ustalonym przez art. 22 pkt 2 lit. b ustawy, o której mowa w odnośniku 45.. Art. 75c49)W brzmieniu ustalonym przez art. 22 pkt 3 ustawy, o której mowa w odnośniku 45..
  38. 76

    AI-assisted research summary: Article 76 only identifies the provision and states no rule in the supplied text.

    Art. 76.
  39. 1

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  40. 2

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  41. 3

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  42. 76a

    AI-assisted research summary: Art. 76a.

    Art. 76a.
  43. 1

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  44. 2

    AI-assisted research summary: Section 2 only contains the section marker and does not state any rule.

    § 2.
  45. 3

    AI-assisted research summary: This text only identifies Article 76b50 and notes that it was added by a 2013 act; it does not set out a standalone rule.

    § 3. Art. 76b50)Dodany przez art. 28 ustawy z dnia 27 września 2013 r. o pomocy państwa w nabyciu pierwszego mieszkania przez młodych ludzi (Dz. U. poz. 1304), która weszła w życie z dniem 23 listopada 2013 r..
  46. 1

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  47. 2

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  48. 3

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  49. 77

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  50. 1

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  51. 2

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  52. 3

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  53. 4

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  54. 5

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  55. 78

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  56. 1

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  57. 2

    AI-assisted research summary: Section 2 only identifies the provision and states no rule.

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  58. 3

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  59. 79

    AI-assisted research summary: Art. 79.

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  60. 1

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  61. 2

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  62. 80

    AI-assisted research summary: The source text only identifies Article 80 and does not provide any rule text.

    Art. 80.
  63. 1

    AI-assisted research summary: This provision is an editorial note showing that § 1, § 2a, and § 3 were amended or added by other laws.

    § 1. § 251)W brzmieniu ustalonym przez art. 5 pkt 2 ustawy, o której mowa w odnośniku 13.. § 2a52)Dodany przez art. 15 pkt 1 ustawy z dnia 9 października 2015 r. o wykonywaniu Umowy między Rządem Rzeczypospolitej Polskiej a Rządem Stanów Zjednoczonych Ameryki w sprawie poprawy wypełniania międzynarodowych obowiązków podatkowych oraz wdrożenia ustawodawstwa FATCA (Dz. U. poz. 1712), która weszła w życie z dniem 1 grudnia 2015 r.. § 353)W brzmieniu ustalonym przez art. 15 pkt 2 ustawy, o której mowa w odnośniku 52..
  64. 4

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  65. 80a

    AI-assisted research summary: Art. 80a.

    Art. 80a.
  66. 1

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  67. 2

    AI-assisted research summary: This text only notes that Art. 80b54 was added by a referenced act.

    § 2. Art. 80b54)Dodany przez art. 5 pkt 2 ustawy, o której mowa w odnośniku 18..
  68. 81

    AI-assisted research summary: Art. 81.

    Art. 81.
  69. 1

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  70. 2

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  71. 82

    AI-assisted research summary: Article 82.

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  72. 1

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  73. 2

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  74. 3

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  75. 83

    AI-assisted research summary: This text says the current wording applies until the amendment mentioned in footnote 56 enters into force, and that another wording was set by Article 48(4) of the act mentioned in footnote 2.

    Art. 83. § 155)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 56.. § 156)W brzmieniu ustalonym przez art. 48 pkt 4 ustawy, o której mowa w odnośniku 2..
  76. 2

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  77. 84

    AI-assisted research summary: Art. 84.

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  78. 1

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  79. 2

    AI-assisted research summary: This provision labels Chapter 7 as covering customs-tax offences and misdemeanours relating to customs obligations and rules for trading goods and services with foreign countries.

    § 2. Rozdział 7 Przestępstwa skarbowe i wykroczenia skarbowe przeciwko obowiązkom celnym oraz zasadom obrotu z zagranicą towarami i usługami
  80. 85

    AI-assisted research summary: Article 85.

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  81. 1

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  82. 2

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  83. 3

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  84. 4

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  85. 86

    AI-assisted research summary: Article 86 is identified, but no substantive rule text is provided here.

    Art. 86.
  86. 1

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  87. 2

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  88. 3

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  89. 4

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  90. 5

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  91. 87

    AI-assisted research summary: Article 87 is identified, but no substantive rule text is provided here.

    Art. 87.
  92. 1

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  93. 2

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  94. 3

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  95. 4

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  96. 88

    AI-assisted research summary: This text says Article 88 §157 is in the wording established by Article 5(3) of the law referenced in footnote 23.

    Art. 88. § 157)W brzmieniu ustalonym przez art. 5 pkt 3 ustawy, o której mowa w odnośniku 23..
  97. 2

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  98. 3

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  99. 89

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  100. 1

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  101. 2

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  102. 3

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  103. 90

    AI-assisted research summary: Article 90.

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  104. 1

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  105. 2

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  106. 3

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  107. 91

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  108. 1

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  109. 2

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  110. 3

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  111. 4

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  112. 92

    AI-assisted research summary: Art. 92.

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  113. 1

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  114. 2

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  115. 3

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  116. 93

    AI-assisted research summary: Art. 93.

    Art. 93.
  117. 1

    AI-assisted research summary: This provision states that § 258 is in the wording set by Article 5 point 4 of the law referred to in footnote 23.

    § 1. § 258)W brzmieniu ustalonym przez art. 5 pkt 4 ustawy, o której mowa w odnośniku 23..
  118. 3

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  119. 94

    AI-assisted research summary: Article 94.

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  120. 1

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  121. 2

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  122. 3

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  123. 95

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  124. 1

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  125. 2

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  126. 96

    AI-assisted research summary: Art. 96.

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  127. 1

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  128. 2

    AI-assisted research summary: This section is a heading for Chapter 8 on tax offences and tax misdemeanors relating to foreign exchange turnover.

    § 2. Rozdział 8 Przestępstwa skarbowe i wykroczenia skarbowe przeciwko obrotowi dewizowemu
  129. 97

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  130. 1

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  131. 2

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  132. 3

    AI-assisted research summary: Section 3 only identifies the provision; no rule text is provided here.

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  133. 4

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  134. 98

    AI-assisted research summary: Art. 98.

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  135. 99

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  136. 100

    AI-assisted research summary: Art. 100.

    Art. 100.
  137. 1

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  138. 2

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  139. 101

    AI-assisted research summary: Art. 101.

    Art. 101.
  140. 1

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  141. 2

    AI-assisted research summary: Section 2 only appears as a heading and does not state any rule.

    § 2.
  142. 102

    AI-assisted research summary: Art. 102.

    Art. 102.
  143. 1

    AI-assisted research summary: § 1. 1) 2) 3) 4) 5) 6)

    § 1. 1) 2) 3) 4) 5) 6)
  144. 2

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  145. 103

    AI-assisted research summary: Art. 103.

    Art. 103.
  146. 1

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  147. 2

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    § 2.
  148. 104

    AI-assisted research summary: Art. 104.

    Art. 104.
  149. 1

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    § 1.
  150. 2

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    § 2.
  151. 105

    AI-assisted research summary: Art. 105.

    Art. 105.
  152. 106

    AI-assisted research summary: Article 106 is titled only by its article number and contains no substantive rule in the provided text.

    Art. 106.
  153. 106a

    AI-assisted research summary: Art. 106a.

    Art. 106a.
  154. 106b

    AI-assisted research summary: Article 106b.

    Art. 106b.
  155. 106c

    AI-assisted research summary: Art. 106c.

    Art. 106c.
  156. 1

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  157. 2

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  158. 106d

    AI-assisted research summary: Art. 106d.

    Art. 106d.
  159. 1

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  160. 2

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  161. 106e

    AI-assisted research summary: No rule is stated in the provided text beyond the article label.

    Art. 106e.
  162. 106f

    AI-assisted research summary: Art. 106f.

    Art. 106f.
  163. 106g

    AI-assisted research summary: Art. 106g.

    Art. 106g.
  164. 106h

    AI-assisted research summary: Article 106h is identified, but no rule text is provided here.

    Art. 106h.
  165. 106i

    AI-assisted research summary: Art. 106i.

    Art. 106i.
  166. 106j

    AI-assisted research summary: This text notes that Art. 106j § 159 has the wording established by a 2013 amending act that entered into force on 7 October 2013.

    Art. 106j. § 159)W brzmieniu ustalonym przez art. 10 ustawy z dnia 12 lipca 2013 r. o zmianie ustawy o usługach płatniczych oraz niektórych innych ustaw (Dz. U. poz. 1036), która weszła w życie z dniem 7 października 2013 r..
  167. 2

    AI-assisted research summary: Section 2.

    § 2.
  168. 106k

    AI-assisted research summary: Art. 106k.

    Art. 106k.
  169. 106l

    AI-assisted research summary: Art. 106l.

    Art. 106l.
  170. 1

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  171. 2

    AI-assisted research summary: Section 2 refers to Article 106ł.

    § 2. Art. 106ł.
  172. 1

    AI-assisted research summary: § 1.

    § 1.
  173. 2

    AI-assisted research summary: This provision is a chapter heading for tax crimes and tax misdemeanours against the organisation of gambling games.

    § 2. Rozdział 9 Przestępstwa skarbowe i wykroczenia skarbowe przeciwko organizacji gier hazardowych
  174. 107

    AI-assisted research summary: Art. 107.

    Art. 107.
  175. 1

    AI-assisted research summary: This text only notes that certain numbered provisions were set by a cited amending act.

    § 1. § 260)W brzmieniu ustalonym przez art. 3 pkt 1 ustawy z dnia 9 października 2015 r. o zmianie ustawy - Kodeks karny oraz niektórych innych ustaw (Dz. U. poz. 1855), która weszła w życie z dniem 13 lutego 2016 r.. § 360)W brzmieniu ustalonym przez art. 3 pkt 1 ustawy z dnia 9 października 2015 r. o zmianie ustawy - Kodeks karny oraz niektórych innych ustaw (Dz. U. poz. 1855), która weszła w życie z dniem 13 lutego 2016 r..
  176. 4

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  177. 107a

    AI-assisted research summary: Art. 107a.

    Art. 107a.
  178. 1

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  179. 2

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  180. 107b

    AI-assisted research summary: Article 107b.

    Art. 107b.
  181. 1

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  182. 2

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  183. 107c

    AI-assisted research summary: Art. 107c.

    Art. 107c.
  184. 108

    AI-assisted research summary: Art. 108.

    Art. 108.
  185. 1

    AI-assisted research summary: § 1.

    § 1.
  186. 2

    AI-assisted research summary: § 2.

    § 2.
  187. 109

    AI-assisted research summary: This article contains editorial notes about numbering and insertion, not a substantive rule.

    Art. 109. 161)Oznaczenie § 1 nadane przez art. 3 pkt 2 ustawy, o której mowa w odnośniku 60.. 262)Dodany przez art. 3 pkt 2 ustawy, o której mowa w odnośniku 60..
  188. 110

    AI-assisted research summary: Art. 110.

    Art. 110.
  189. 110a

    AI-assisted research summary: Art. 110a.

    Art. 110a.
  190. 1

    AI-assisted research summary: § 1.

    § 1.
  191. 2

    AI-assisted research summary: § 2.

    § 2.
  192. 3

    AI-assisted research summary: Section 3.

    § 3.
  193. 110b

    AI-assisted research summary: Article 110b.

    Art. 110b.
  194. 111

    AI-assisted research summary: Article 111.

    Art. 111.
  195. 1

    AI-assisted research summary: § 1.

    § 1.
  196. 2

    AI-assisted research summary: This provision is a heading for Chapter 10 of Title II on proceedings in cases of fiscal offences and fiscal misdemeanours, and for Chapter 11 on general provisions.

    § 2. Rozdział 10 Tytuł II POSTĘPOWANIE W SPRAWACH O PRZESTĘPSTWA SKARBOWE I WYKROCZENIA SKARBOWE Dział I Przepisy wstępne Rozdział 11 Przepisy ogólne
  197. 113

    AI-assisted research summary: Article 113 is identified only by its heading; no substantive rule is stated in the provided text.

    Art. 113.
  198. 1

    AI-assisted research summary: § 1.

    § 1.
  199. 2

    AI-assisted research summary: § 2. 1) 2)

    § 2. 1) 2)
  200. 3

    AI-assisted research summary: This provision is a note that Article 3 § 3 is in the form set by another 2016 amending Act, which entered into force on 15 April 2016.

    § 3. 1) 263)W brzmieniu ustalonym przez art. 9 pkt 1 ustawy z dnia 11 marca 2016 r. o zmianie ustawy - Kodeks postępowania karnego oraz niektórych innych ustaw (Dz. U. poz. 437), która weszła w życie z dniem 15 kwietnia 2016 r.)

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