Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 22 listopada 2019 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Kodeks karny skarbowy — Part 1 | Dz.U. 2020 poz. 19 — Poland law | Esheria

Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 22 listopada 2019 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Kodeks karny skarbowy

Part 1 of 5 · provisions 1–200

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. 2020 poz. 19
Status
Expired
Version
Undated source snapshot
Language
pl
Updated
Official source
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Complete work
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Citation provenance: source:pl:dziennik-ustaw · schema StatuteEnrichmentPublicV1.

amendment appeal procedure appeals asset forfeiture asset seizure case discontinuance commencement/transitional rules conditional release confiscation consent costs court procedure criminal liability criminal procedure criminal proceedings criminal sanctions cross-border trade customs compliance customs control customs terminology definitions dobrowolne poddanie się odpowiedzialności document retention enforcement +39 more

Statute overview

About this statute

This notice announces the publication of a consolidated text of the Fiscal Penal Code. Art. 65. 2) Art. 37. 3) Article 48 is referenced, but the provided text contains no substantive rule language. Article 33.

Legal text

Provisions of Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 22 listopada 2019 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Kodeks karny skarbowy

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Part preamble

Preamble

  1. preamble

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

    Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiejz dnia 22 listopada 2019 r.w sprawie ogłoszenia jednolitego tekstu ustawy - Kodeks karny skarbowy Spis treści Treść obwieszczenia 1. 1) 2) 3) 4) 5) 6) 7) 8) 9) 2. 1)
  1. 65

    AI-assisted research summary: Art. 65. 2)

    Art. 65. 2)
  2. 37

    AI-assisted research summary: Art. 37. 3)

    Art. 37. 3)
  3. 48

    AI-assisted research summary: Article 48 is referenced, but the provided text contains no substantive rule language.

    Art. 48. 1) 2) 4)
  4. 33

    AI-assisted research summary: Article 33.

    Art. 33.
  5. 38

    AI-assisted research summary: Art. 38. 1) 2) 3) 5)

    Art. 38. 1) 2) 3) 5)
  6. 15

    AI-assisted research summary: Art. 15. 1) 2) 3) 6)

    Art. 15. 1) 2) 3) 6)
  7. 11

    AI-assisted research summary: Article 11 shown here contains only numbering and no substantive rule text.

    Art. 11. 1. 1) 2) 3) 4) 5) 6) 7) 8) 9) 10) 11) 12) 13) 14) 15) 16) 17) 18) 19) 20) 2. 3. 4. 1) 2) 5. 6.
  8. 28

    AI-assisted research summary: Art. 28. 1) 2) 3) 4) 5) 6) 7)

    Art. 28. 1) 2) 3) 4) 5) 6) 7)
  9. 19

    AI-assisted research summary: Article 19 is shown only as a fragment with numbered points.

    Art. 19. 1) 2) 3) 8)
  10. 8

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    Art. 8.
  11. 22

    AI-assisted research summary: Article 22 is listed, but the provided text does not include any substantive rule.

    Art. 22. 1) 2) 9)
  12. 18

    AI-assisted research summary: Article 18 is shown with only heading text and no substantive rule in the provided excerpt.

    Art. 18. 1) 2) 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
  13. 1

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  14. 1

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    § 1.
  15. 2

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  16. 3

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    § 3.
  17. 4

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    § 4.
  18. 2

    AI-assisted research summary: Art. 2.

    Art. 2.
  19. 1

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    § 1.
  20. 2

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  21. 3

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    § 3.
  22. 4

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    § 4.
  23. 5

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    § 5.
  24. 6

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    § 6.
  25. 3

    AI-assisted research summary: Art. 3.

    Art. 3.
  26. 1

    AI-assisted research summary: Section 1 only.

    § 1.
  27. 2

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  28. 3

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    § 3.
  29. 3a

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    § 3a.
  30. 4

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    § 4.
  31. 5

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    § 5.
  32. 4

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    Art. 4.
  33. 1

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  34. 2

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  35. 3

    AI-assisted research summary: Section 3 is shown without any substantive rule text.

    § 3.
  36. 5

    AI-assisted research summary: Art. 5.

    Art. 5.
  37. 1

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    § 1.
  38. 2

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  39. 6

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  40. 1

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  41. 2

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  42. 7

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  43. 1

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  44. 2

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  45. 8

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  46. 1

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  47. 2

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  48. 3

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  49. 9

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  50. 1

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  51. 2

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  52. 3

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  53. 10

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  54. 1

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  55. 2

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  56. 3

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  57. 4

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  58. 5

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  59. 11

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  60. 1

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  61. 2

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  62. 3

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  63. 4

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    § 4.
  64. 12

    AI-assisted research summary: Art. 12.

    Art. 12.
  65. 1

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    § 1.
  66. 2

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    § 2.
  67. 3

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    § 3.
  68. 13

    AI-assisted research summary: Art. 13.

    Art. 13.
  69. 1

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    § 1.
  70. 2

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    § 2.
  71. 14

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    Art. 14.
  72. 15

    AI-assisted research summary: Article 15 is titled only by its article number; no substantive rule is provided in the source text.

    Art. 15.
  73. 1

    AI-assisted research summary: Section 1 only.

    § 1.
  74. 2

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    § 2.
  75. 3

    AI-assisted research summary: § 3.

    § 3.
  76. 4

    AI-assisted research summary: Chapter 2 is titled “Failure to punish the offender.”

    § 4. Rozdział 2 Zaniechanie ukarania sprawcy
  77. 16

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    Art. 16.
  78. 1

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  79. 2

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  80. 3

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    § 3.
  81. 4

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    § 4.
  82. 5

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    § 5. 1) 2)
  83. 6

    AI-assisted research summary: The text only shows section numbering and does not state any rule.

    § 6. 1) 2) 3) 4)
  84. 16a

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    Art. 16a.
  85. 16b

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    Art. 16b.
  86. 17

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    Art. 17.
  87. 1

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

    § 1. 1) 2) 3) 4)
  88. 2

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    § 2. 1) 2) 3)
  89. 18

    AI-assisted research summary: Art. 18.

    Art. 18.
  90. 1

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

    § 1. 1) 2)
  91. 2

    AI-assisted research summary: Section 2 only.

    § 2.
  92. 3

    AI-assisted research summary: § 3.

    § 3.
  93. 19

    AI-assisted research summary: Art. 19.

    Art. 19.
  94. 1

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

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  95. 2

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    § 2.
  96. 3

    AI-assisted research summary: Section 3.

    § 3.
  97. 4

    AI-assisted research summary: This provision is a chapter heading for tax offences.

    § 4. Rozdział 3 Przestępstwa skarbowe
  98. 20

    AI-assisted research summary: Art. 20.

    Art. 20.
  99. 1

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  100. 2

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  101. 3

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  102. 4

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  103. 5

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  104. 6

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  105. 21

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  106. 1

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  107. 2

    AI-assisted research summary: Section 2 is a heading only and does not state a rule in the provided text.

    § 2.
  108. 3

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    § 3.
  109. 22

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  110. 1

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  111. 2

    AI-assisted research summary: § 2. 1) 2) 3) 4) 4a) 5) 6) 7) 8) a) b) c)

    § 2. 1) 2) 3) 4) 4a) 5) 6) 7) 8) a) b) c)
  112. 3

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

    § 3. 1) 2) 3) 4) 5) 6)
  113. 23

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  114. 1

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  116. 3

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  117. 24

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  118. 1

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  122. 5

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  123. 25

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  124. 1

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  125. 2

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  126. 3

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  127. 26

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  128. 1

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  129. 2

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  131. 4

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  132. 27

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  133. 1

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  134. 2

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  135. 28

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  136. 1

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  137. 2

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  138. 29

    AI-assisted research summary: The provided text only shows Article 29 with numbered items 1 to 4, without enough substantive text to extract a rule.

    Art. 29. 1) 2) 3) 4)
  139. 30

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  140. 1

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

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  142. 3

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  143. 4

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  144. 4a

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    § 4a.
  145. 5

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  146. 5a

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    § 5a.
  147. 6

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    § 6.
  148. 31

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  149. 1

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  150. 1a

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    § 1a.
  151. 2

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  152. 3

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

    § 3. 1) 2)
  153. 4

    AI-assisted research summary: This text notes that § 4 was changed by Article 50 of the Cosmetics Products Act.

    § 4. § 52)Ze zmianą wprowadzoną przez art. 50 ustawy z dnia 4 października 2018 r. o produktach kosmetycznych (Dz. U. poz. 2227), która weszła w życie z dniem 1 stycznia 2019 r..
  154. 6

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  155. 7

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  156. 32

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  157. 1

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  158. 2

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  159. 3

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  160. 4

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  161. 33

    AI-assisted research summary: Article 33.

    Art. 33.
  162. 1

    AI-assisted research summary: § 1.

    § 1.
  163. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  164. 2

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  165. 3

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  166. 4

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  167. 5

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  168. 6

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  169. 7

    AI-assisted research summary: § 7.

    § 7.
  170. 34

    AI-assisted research summary: Art. 34.

    Art. 34.
  171. 1

    AI-assisted research summary: This provision says the text is in the form set by another 2018 amending act.

    § 1. § 23)W brzmieniu ustalonym przez art. 9 pkt 1 ustawy z dnia 23 października 2018 r. o zmianie ustawy o podatku dochodowym od osób fizycznych, ustawy o podatku dochodowym od osób prawnych, ustawy - Ordynacja podatkowa oraz niektórych innych ustaw (Dz. U. poz. 2193), która weszła w życie z dniem 1 stycznia 2019 r..
  172. 3

    AI-assisted research summary: § 3.

    § 3.
  173. 4

    AI-assisted research summary: § 4.

    § 4.
  174. 35

    AI-assisted research summary: Art. 35.

    Art. 35.
  175. 36

    AI-assisted research summary: Art. 36.

    Art. 36.
  176. 1

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

    § 1. 1) 2) 3)
  177. 2

    AI-assisted research summary: § 2.

    § 2.
  178. 3

    AI-assisted research summary: This provision states that § 3a was added by another act referenced in footnote 3.

    § 3. § 3a4)Dodany przez art. 9 pkt 2 ustawy, o której mowa w odnośniku 3..
  179. 4

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

    § 4. 1) 2) 3) 4)
  180. 5

    AI-assisted research summary: § 5.

    § 5.
  181. 37

    AI-assisted research summary: Art. 37.

    Art. 37.
  182. 1

    AI-assisted research summary: § 1. 1) 1a) 2) 3) 4) 5) 6) 7)

    § 1. 1) 1a) 2) 3) 4) 5) 6) 7)
  183. 2

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    § 2.
  184. 2a

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    § 2a.
  185. 3

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    § 3.
  186. 4

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    § 4.
  187. 38

    AI-assisted research summary: Art. 38.

    Art. 38.
  188. 1

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

    § 1. 1) 2) 3)
  189. 2

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    § 2. 1) 2) 3)
  190. 3

    AI-assisted research summary: § 3.

    § 3.
  191. 39

    AI-assisted research summary: Article 39.

    Art. 39.
  192. 1

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  193. 2

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    § 2.
  194. 40

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    Art. 40.
  195. 1

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  196. 2

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  197. 3

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  198. 41

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    Art. 41.
  199. 1

    AI-assisted research summary: § 1.

    § 1.

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