Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 9 listopada 2017 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Kodeks karny skarbowy — Part 1 | Dz.U. 2017 poz. 2226 — Poland law | Esheria

Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 9 listopada 2017 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Kodeks karny skarbowy

Part 1 of 5 · provisions 1–200

This notice announces publication of the 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. 2017 poz. 2226
Status
Expired
Version
Undated source snapshot
Language
pl
Updated
Official source
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administrative review appeals appeals and extraordinary remedies bookkeeping case procedure conditional discontinuance confiscation court orders court procedure criminal fiscal procedure criminal procedure criminal proceedings criminal sanctions cross-border trade currency transfers customs compliance document retention effective dates excise marking financial penalties financial reporting fines foreign exchange forfeiture +29 more

Statute overview

About this statute

This notice announces publication of the consolidated text of the Fiscal Penal Code. The supplied text only identifies Article 199 and does not state any substantive rule. The text only shows Article 260 with numbered placeholders and does not state any substantive rule. Art. 28. 3) Article 21 is present, but the provided text contains no substantive rule text.

Legal text

Provisions of Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 9 listopada 2017 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Kodeks karny skarbowy

Showing 200 of 914

Part preamble

Preamble

  1. preamble

    AI-assisted research summary: This notice announces publication of the consolidated text of the Fiscal Penal Code.

    Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiejz dnia 9 listopada 2017 r.w sprawie ogłoszenia jednolitego tekstu ustawy - Kodeks karny skarbowy Spis treści Treść obwieszczenia 1. 1) 2) 3) 4) 5) 6) 7) 8) 2. 1)
  1. 199

    AI-assisted research summary: The supplied text only identifies Article 199 and does not state any substantive rule.

    Art. 199.
  2. 260

    AI-assisted research summary: The text only shows Article 260 with numbered placeholders and does not state any substantive rule.

    Art. 260. 1) 2) 2a) 3) 4) 2)
  3. 28

    AI-assisted research summary: Art. 28. 3)

    Art. 28. 3)
  4. 21

    AI-assisted research summary: Article 21 is present, but the provided text contains no substantive rule text.

    Art. 21. 1) 2) 4)
  5. 12

    AI-assisted research summary: Art. 12. 5)

    Art. 12. 5)
  6. 5

    AI-assisted research summary: Art. 5. 6) 1) 2)

    Art. 5. 6) 1) 2)
  7. 111

    AI-assisted research summary: The source text only shows the article number and isolated numbered fragments, so no rule can be extracted.

    Art. 111. 1) 2) 7) 1) 2)
  8. 23

    AI-assisted research summary: Art. 23.

    Art. 23.
  9. 26

    AI-assisted research summary: The text only shows “Art. 26.” with numbered placeholders and does not state a substantive rule.

    Art. 26. 8) 1) 2) 3)
  10. 302

    AI-assisted research summary: Article 302 is a heading for the consolidated text of the Polish Penal Fiscal Code.

    Art. 302. Załącznik - Tekst jednolity ustawy z dnia 10 września 1999 r. Kodeks karny skarbowy Tytuł I PRZESTĘPSTWA SKARBOWE I WYKROCZENIA SKARBOWE Dział I Część ogólna Rozdział 1 Przepisy wstępne
  11. 1

    AI-assisted research summary: Art. 1.

    Art. 1.
  12. 1

    AI-assisted research summary: § 1.

    § 1.
  13. 2

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    § 2.
  14. 3

    AI-assisted research summary: § 3.

    § 3.
  15. 4

    AI-assisted research summary: § 4.

    § 4.
  16. 2

    AI-assisted research summary: Art. 2.

    Art. 2.
  17. 1

    AI-assisted research summary: § 1.

    § 1.
  18. 2

    AI-assisted research summary: § 2.

    § 2.
  19. 3

    AI-assisted research summary: § 3 contains no substantive rule in the provided text.

    § 3.
  20. 4

    AI-assisted research summary: § 4.

    § 4.
  21. 5

    AI-assisted research summary: Section 5 only identifies the provision label and states no rule in the provided text.

    § 5.
  22. 6

    AI-assisted research summary: § 6.

    § 6.
  23. 3

    AI-assisted research summary: Art. 3.

    Art. 3.
  24. 1

    AI-assisted research summary: § 1.

    § 1.
  25. 2

    AI-assisted research summary: § 2.

    § 2.
  26. 3

    AI-assisted research summary: § 3.

    § 3.
  27. 3a

    AI-assisted research summary: § 3a.

    § 3a.
  28. 4

    AI-assisted research summary: § 4.

    § 4.
  29. 5

    AI-assisted research summary: § 5.

    § 5.
  30. 4

    AI-assisted research summary: Art. 4.

    Art. 4.
  31. 1

    AI-assisted research summary: § 1.

    § 1.
  32. 2

    AI-assisted research summary: § 2.

    § 2.
  33. 3

    AI-assisted research summary: § 3.

    § 3.
  34. 5

    AI-assisted research summary: Article 5 is labeled only as “Art. 5.”; no substantive rule text is provided here.

    Art. 5.
  35. 1

    AI-assisted research summary: § 1.

    § 1.
  36. 2

    AI-assisted research summary: § 2.

    § 2.
  37. 6

    AI-assisted research summary: Art. 6.

    Art. 6.
  38. 1

    AI-assisted research summary: § 1.

    § 1.
  39. 2

    AI-assisted research summary: § 2.

    § 2.
  40. 7

    AI-assisted research summary: Art. 7.

    Art. 7.
  41. 1

    AI-assisted research summary: § 1.

    § 1.
  42. 2

    AI-assisted research summary: Section 2 contains no substantive rule in the provided text.

    § 2.
  43. 8

    AI-assisted research summary: Article 8.

    Art. 8.
  44. 1

    AI-assisted research summary: § 1.

    § 1.
  45. 2

    AI-assisted research summary: § 2.

    § 2.
  46. 3

    AI-assisted research summary: § 3.

    § 3.
  47. 9

    AI-assisted research summary: Art. 9.

    Art. 9.
  48. 1

    AI-assisted research summary: § 1.

    § 1.
  49. 2

    AI-assisted research summary: This provision states that the text is in the form established by a 2016 amending act.

    § 2. § 31)W brzmieniu ustalonym przez art. 4 pkt 1 ustawy z dnia 1 grudnia 2016 r. o zmianie ustawy o podatku od towarów i usług oraz niektórych innych ustaw (Dz. U. poz. 2024), która weszła w życie z dniem 1 stycznia 2017 r..
  50. 10

    AI-assisted research summary: Article 10.

    Art. 10.
  51. 1

    AI-assisted research summary: § 1.

    § 1.
  52. 2

    AI-assisted research summary: § 2.

    § 2.
  53. 3

    AI-assisted research summary: § 3.

    § 3.
  54. 4

    AI-assisted research summary: § 4.

    § 4.
  55. 5

    AI-assisted research summary: § 5.

    § 5.
  56. 11

    AI-assisted research summary: Art. 11.

    Art. 11.
  57. 1

    AI-assisted research summary: § 1.

    § 1.
  58. 2

    AI-assisted research summary: § 2.

    § 2.
  59. 3

    AI-assisted research summary: § 3.

    § 3.
  60. 4

    AI-assisted research summary: § 4.

    § 4.
  61. 12

    AI-assisted research summary: Art. 12.

    Art. 12.
  62. 1

    AI-assisted research summary: § 1.

    § 1.
  63. 2

    AI-assisted research summary: Section 2 only identifies the provision and does not state a rule.

    § 2.
  64. 3

    AI-assisted research summary: § 3.

    § 3.
  65. 13

    AI-assisted research summary: Art. 13.

    Art. 13.
  66. 1

    AI-assisted research summary: § 1.

    § 1.
  67. 2

    AI-assisted research summary: § 2.

    § 2.
  68. 14

    AI-assisted research summary: Art. 14.

    Art. 14.
  69. 15

    AI-assisted research summary: Art. 15.

    Art. 15.
  70. 1

    AI-assisted research summary: § 1.

    § 1.
  71. 2

    AI-assisted research summary: § 2.

    § 2.
  72. 3

    AI-assisted research summary: § 3.

    § 3.
  73. 4

    AI-assisted research summary: Section heading: Chapter 2 concerns not punishing the offender.

    § 4. Rozdział 2 Zaniechanie ukarania sprawcy
  74. 16

    AI-assisted research summary: Art. 16.

    Art. 16.
  75. 1

    AI-assisted research summary: § 1.

    § 1.
  76. 2

    AI-assisted research summary: § 2.

    § 2.
  77. 3

    AI-assisted research summary: § 3.

    § 3.
  78. 4

    AI-assisted research summary: § 4.

    § 4.
  79. 5

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

    § 5. 1) 2)
  80. 6

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

    § 6. 1) 2) 3) 4)
  81. 16a

    AI-assisted research summary: This text is an article heading and amendment note, stating that Article 16a was added by a 9 March 2017 amending act.

    Art. 16a. Art. 16b3)Dodany przez art. 2 ustawy z dnia 9 marca 2017 r. o zmianie ustawy o podatku dochodowym od osób fizycznych oraz ustawy - Kodeks karny skarbowy (Dz. U. poz. 528), która weszła w życie z dniem 15 marca 2017 r. .
  82. 17

    AI-assisted research summary: Art. 17.

    Art. 17.
  83. 1

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

    § 1. 1) 2) 3) 4)
  84. 2

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

    § 2. 1) 2) 3)
  85. 18

    AI-assisted research summary: Art. 18.

    Art. 18.
  86. 1

    AI-assisted research summary: This provision contains only a section heading and numbered placeholders, with no rule stated in the source text.

    § 1. 1) 2)
  87. 2

    AI-assisted research summary: § 2.

    § 2.
  88. 3

    AI-assisted research summary: § 3.

    § 3.
  89. 19

    AI-assisted research summary: Art. 19.

    Art. 19.
  90. 1

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

    § 1. 1) 2)
  91. 2

    AI-assisted research summary: § 2.

    § 2.
  92. 3

    AI-assisted research summary: § 3.

    § 3.
  93. 4

    AI-assisted research summary: This provision labels Chapter 3 as tax offences.

    § 4. Rozdział 3 Przestępstwa skarbowe
  94. 20

    AI-assisted research summary: Art. 20.

    Art. 20.
  95. 1

    AI-assisted research summary: § 1.

    § 1.
  96. 2

    AI-assisted research summary: § 2.

    § 2.
  97. 3

    AI-assisted research summary: § 3.

    § 3.
  98. 4

    AI-assisted research summary: § 4.

    § 4.
  99. 5

    AI-assisted research summary: § 5.

    § 5.
  100. 6

    AI-assisted research summary: § 6.

    § 6.
  101. 21

    AI-assisted research summary: Article 21 is listed, but no rule text is provided here.

    Art. 21.
  102. 1

    AI-assisted research summary: § 1.

    § 1.
  103. 2

    AI-assisted research summary: § 2.

    § 2.
  104. 3

    AI-assisted research summary: § 3.

    § 3.
  105. 22

    AI-assisted research summary: Art. 22.

    Art. 22.
  106. 1

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

    § 1. 1) 2) 3)
  107. 2

    AI-assisted research summary: Section 2 is only shown as a numbering/listing fragment, without any substantive rule text.

    § 2. 1) 2) 3) 4) 4a) 5) 6) 7) 8) a) b) c)
  108. 3

    AI-assisted research summary: The provided text shows only a numbered structure for § 3 and does not state a substantive rule.

    § 3. 1) 2) 3) 4) 5) 6)
  109. 23

    AI-assisted research summary: Article 23 only states its heading and does not set out any substantive rule in the provided text.

    Art. 23.
  110. 1

    AI-assisted research summary: § 1.

    § 1.
  111. 2

    AI-assisted research summary: § 2.

    § 2.
  112. 3

    AI-assisted research summary: § 3.

    § 3.
  113. 24

    AI-assisted research summary: Art. 24.

    Art. 24.
  114. 1

    AI-assisted research summary: § 1.

    § 1.
  115. 2

    AI-assisted research summary: § 2.

    § 2.
  116. 3

    AI-assisted research summary: § 3.

    § 3.
  117. 4

    AI-assisted research summary: Section 4.

    § 4.
  118. 5

    AI-assisted research summary: § 5.

    § 5.
  119. 25

    AI-assisted research summary: Art. 25.

    Art. 25.
  120. 1

    AI-assisted research summary: § 1.

    § 1.
  121. 2

    AI-assisted research summary: § 2.

    § 2.
  122. 3

    AI-assisted research summary: The provided text contains only numbering and no substantive rule.

    § 3. 1) 2)
  123. 26

    AI-assisted research summary: Art. 26.

    Art. 26.
  124. 1

    AI-assisted research summary: § 1.

    § 1.
  125. 2

    AI-assisted research summary: § 2.

    § 2.
  126. 3

    AI-assisted research summary: § 3.

    § 3.
  127. 4

    AI-assisted research summary: § 4.

    § 4.
  128. 27

    AI-assisted research summary: Article 27.

    Art. 27.
  129. 1

    AI-assisted research summary: § 1.

    § 1.
  130. 2

    AI-assisted research summary: § 2.

    § 2.
  131. 28

    AI-assisted research summary: Art. 28.

    Art. 28.
  132. 1

    AI-assisted research summary: § 1.

    § 1.
  133. 2

    AI-assisted research summary: § 2.

    § 2.
  134. 29

    AI-assisted research summary: Art. 29. 1) 2) 3) 4)

    Art. 29. 1) 2) 3) 4)
  135. 30

    AI-assisted research summary: Art. 30.

    Art. 30.
  136. 1

    AI-assisted research summary: § 1.

    § 1.
  137. 2

    AI-assisted research summary: § 2.

    § 2.
  138. 3

    AI-assisted research summary: § 3.

    § 3.
  139. 4

    AI-assisted research summary: § 4.

    § 4.
  140. 4a

    AI-assisted research summary: § 4a.

    § 4a.
  141. 5

    AI-assisted research summary: § 5.

    § 5.
  142. 5a

    AI-assisted research summary: § 5a.

    § 5a.
  143. 6

    AI-assisted research summary: § 6.

    § 6.
  144. 31

    AI-assisted research summary: Art. 31.

    Art. 31.
  145. 1

    AI-assisted research summary: This text says § 1a5 is in the wording established by a 2017 amending Act.

    § 1. § 1a5)W brzmieniu ustalonym przez art. 10 pkt 1 ustawy z dnia 23 marca 2017 r. o zmianie ustawy - Kodeks karny oraz niektórych innych ustaw (Dz. U. poz. 768), która weszła w życie z dniem 27 kwietnia 2017 r..
  146. 2

    AI-assisted research summary: § 2.

    § 2.
  147. 3

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

    § 3. 1) 2)
  148. 4

    AI-assisted research summary: § 4.

    § 4.
  149. 5

    AI-assisted research summary: Section 5 is identified, but no substantive rule text is provided here.

    § 5.
  150. 6

    AI-assisted research summary: § 6.

    § 6.
  151. 7

    AI-assisted research summary: § 7.

    § 7.
  152. 32

    AI-assisted research summary: Art. 32.

    Art. 32.
  153. 1

    AI-assisted research summary: § 1.

    § 1.
  154. 2

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

    § 2.
  155. 3

    AI-assisted research summary: § 3.

    § 3.
  156. 4

    AI-assisted research summary: § 4.

    § 4.
  157. 33

    AI-assisted research summary: Article 33.

    Art. 33.
  158. 1

    AI-assisted research summary: This provision is an amendment note: it says § 1a6 was added and § 27 was given its wording by another act referenced in footnote 5.

    § 1. § 1a6)Dodany przez art. 10 pkt 2 lit. a ustawy, o której mowa w odnośniku 5. . § 27)W brzmieniu ustalonym przez art. 10 pkt 2 lit. b ustawy, o której mowa w odnośniku 5..
  159. 3

    AI-assisted research summary: § 3.

    § 3.
  160. 4

    AI-assisted research summary: § 4.

    § 4.
  161. 5

    AI-assisted research summary: § 5.

    § 5.
  162. 6

    AI-assisted research summary: § 6.

    § 6.
  163. 7

    AI-assisted research summary: § 7.

    § 7.
  164. 34

    AI-assisted research summary: Art. 34.

    Art. 34.
  165. 1

    AI-assisted research summary: § 1.

    § 1.
  166. 2

    AI-assisted research summary: § 2.

    § 2.
  167. 3

    AI-assisted research summary: § 3.

    § 3.
  168. 4

    AI-assisted research summary: § 4.

    § 4.
  169. 35

    AI-assisted research summary: Art. 35.

    Art. 35.
  170. 36

    AI-assisted research summary: Art. 36.

    Art. 36.
  171. 1

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

    § 1. 1) 2) 3)
  172. 2

    AI-assisted research summary: § 2.

    § 2.
  173. 3

    AI-assisted research summary: § 3.

    § 3.
  174. 4

    AI-assisted research summary: § 4 contains only numbered markers and no substantive rule text in this excerpt.

    § 4. 1) 2) 3) 4)
  175. 5

    AI-assisted research summary: § 5.

    § 5.
  176. 37

    AI-assisted research summary: Art. 37.

    Art. 37.
  177. 1

    AI-assisted research summary: This text is a fragment of numbering and an insertion note, not a substantive rule.

    § 1. 1) 1a8)Dodany przez art. 4 pkt 2 lit. a ustawy, o której mowa w odnośniku 1.) 2) 3) 4) 5) 6) 7)
  178. 2

    AI-assisted research summary: This text states that § 2a9 was added by an act referred to in footnote 1.

    § 2. § 2a9)Dodany przez art. 4 pkt 2 lit. b ustawy, o której mowa w odnośniku 1. .
  179. 3

    AI-assisted research summary: § 3.

    § 3.
  180. 4

    AI-assisted research summary: § 4.

    § 4.
  181. 38

    AI-assisted research summary: Art. 38.

    Art. 38.
  182. 1

    AI-assisted research summary: This provision only shows an amendment note and does not state a substantive rule.

    § 1. 1) 2) 310)W brzmieniu ustalonym przez art. 4 pkt 3 lit. a ustawy, o której mowa w odnośniku 1. )
  183. 2

    AI-assisted research summary: This text only shows section numbering and an amendment note; it does not state a substantive rule.

    § 2. 1) 2) 312)Dodany przez art. 4 pkt 3 lit. b tiret drugie ustawy, o której mowa w odnośniku 1.)
  184. 3

    AI-assisted research summary: § 3.

    § 3.
  185. 39

    AI-assisted research summary: Art. 39.

    Art. 39.
  186. 1

    AI-assisted research summary: § 1.

    § 1.
  187. 2

    AI-assisted research summary: § 2.

    § 2.
  188. 40

    AI-assisted research summary: Art. 40.

    Art. 40.
  189. 1

    AI-assisted research summary: § 1.

    § 1.
  190. 2

    AI-assisted research summary: § 2.

    § 2.
  191. 3

    AI-assisted research summary: § 3.

    § 3.
  192. 41

    AI-assisted research summary: Art. 41.

    Art. 41.
  193. 1

    AI-assisted research summary: § 1.

    § 1.
  194. 2

    AI-assisted research summary: § 2.

    § 2.
  195. 3

    AI-assisted research summary: § 3.

    § 3.
  196. 4

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

    § 4. 1) 2)
  197. 41a

    AI-assisted research summary: Only the article label is present; no substantive rule is stated.

    Art. 41a.
  198. 1

    AI-assisted research summary: The source text only contains the section label “§ 1.”

    § 1.
  199. 2

    AI-assisted research summary: § 2.

    § 2.

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