Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 22 listopada 2019 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Kodeks karny skarbowy — Part 2 | 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 2 of 5 · provisions 201–400

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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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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  1. 2

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  4. 41a

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  7. 42

    AI-assisted research summary: Article 42 is identified, but no substantive rule is stated in the provided text.

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  12. 43

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  18. 43a

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  19. 44

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  27. 45

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  28. 1

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  29. 1a

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  30. 2

    AI-assisted research summary: This provision labels Chapter 4 as covering fiscal offences.

    § 2. Rozdział 4 Wykroczenia skarbowe
  31. 46

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  32. 47

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  37. 48

    AI-assisted research summary: This source only identifies Article 48 and does not include any rule text.

    Art. 48.
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  43. 49

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  48. 50

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  51. 51

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  56. 52

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  60. 4

    AI-assisted research summary: This provision labels Chapter 5 as dealing with explanations of statutory expressions.

    § 4. Rozdział 5 Objaśnienie wyrażeń ustawowych
  61. 53

    AI-assisted research summary: Article 53 is identified, but no substantive rule text is provided here.

    Art. 53.
  62. 1

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  72. 11

    AI-assisted research summary: Section 11 is identified only by its heading; no rule text is provided here.

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    AI-assisted research summary: Section 14 only shows the section marker and does not state any rule.

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  82. 21

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  87. 26

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  88. 26a

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  90. 28

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  91. 29

    AI-assisted research summary: This provision is a note about prior wording and later amendments, and it references other acts rather than stating a standalone rule.

    § 29. § 305)W brzmieniu ustalonym przez art. 25 ustawy z dnia 23 października 2018 r. o Solidarnościowym Funduszu Wsparcia Osób Niepełnosprawnych (Dz. U. poz. 2192), która weszła w życie z dniem 1 stycznia 2019 r.; ze zmianą wprowadzoną przez art. 9 pkt 3 ustawy, o której mowa w odnośniku 3.. 1) 2)
  92. 30a

    AI-assisted research summary: § 30a.

    § 30a.
  93. 30b

    AI-assisted research summary: This text mainly identifies § 30b and references § 30c7 in an amended version, rather than stating a substantive rule.

    § 30b. § 30c7)W brzmieniu ustalonym przez art. 4 pkt 1 ustawy z dnia 9 sierpnia 2019 r. o zmianie ustawy o podatku od towarów i usług oraz niektórych innych ustaw (Dz. U. poz. 1751), która weszła w życie z dniem 1 listopada 2019 r..
  94. 30d

    AI-assisted research summary: Section 30d.

    § 30d.
  95. 30e

    AI-assisted research summary: The supplied text only shows the heading “§ 30e.” and no operative rule text.

    § 30e.
  96. 30f

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  97. 31

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  98. 31a

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  99. 32

    AI-assisted research summary: This excerpt only shows “§ 32.” and does not include any operative rule text.

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  100. 33

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  101. 33a

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  102. 34

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  103. 35

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  104. 35a

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  105. 36

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  106. 37

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  107. 38

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  108. 39

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  109. 39a

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  110. 40

    AI-assisted research summary: § 40.

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  111. 41

    AI-assisted research summary: This provision is a heading placing § 41 within a chapter on tax offences and tax misdemeanours concerning tax obligations and settlements for grants or subsidies.

    § 41. Dział II Część szczególna Rozdział 6 Przestępstwa skarbowe i wykroczenia skarbowe przeciwko obowiązkom podatkowym i rozliczeniom z tytułu dotacji lub subwencji
  112. 54

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  113. 1

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  116. 55

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  120. 56

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  123. 3

    AI-assisted research summary: This text says the current wording applies until the referenced change enters into force, and that the wording set by the cited 2019 amendment enters into force on 1 April 2020.

    § 3. § 413)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 14.. § 414)W brzmieniu ustalonym przez art. 5 pkt 1 ustawy z dnia 4 lipca 2019 r. o zmianie ustawy o podatku od towarów i usług oraz niektórych innych ustaw (Dz. U. poz. 1520), który wejdzie w życie z dniem 1 kwietnia 2020 r..
  124. 56a

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  127. 3

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  128. 56b

    AI-assisted research summary: Art. 56b.

    Art. 56b.
  129. 1

    AI-assisted research summary: This text states that § 215 is in the wording set by a 19 July 2019 amendment, which entered into force on 21 August 2019.

    § 1. § 215)W brzmieniu ustalonym przez art. 6 ustawy z dnia 19 lipca 2019 r. o zmianie ustawy o systemie monitorowania drogowego i kolejowego przewozu towarów oraz niektórych innych ustaw (Dz. U. poz. 1556), który wszedł w życie z dniem 21 sierpnia 2019 r.. Art. 56c16)Dodany przez art. 9 pkt 4 ustawy, o której mowa w odnośniku 3..
  130. 1

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  131. 2

    AI-assisted research summary: This provision is a note stating that Art. 56d16 was added by article 9 point 4 of another act referenced in footnote 3.

    § 2. Art. 56d16)Dodany przez art. 9 pkt 4 ustawy, o której mowa w odnośniku 3..
  132. 1

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  134. 57

    AI-assisted research summary: Article 57.

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  135. 1

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  136. 2

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  137. 57a

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  138. 1

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  139. 2

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  140. 3

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  141. 57b

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  142. 1

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  143. 2

    AI-assisted research summary: This provision notes that Art. 57c19 was added by the act referenced in footnote 7.

    § 2. Art. 57c19)Dodany przez art. 4 pkt 2 ustawy, o której mowa w odnośniku 7..
  144. 1

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  146. 58

    AI-assisted research summary: Article 58 is identified, but no substantive rule text is provided.

    Art. 58.
  147. 59

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  148. 60

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  153. 61

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  154. 1

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  156. 3

    AI-assisted research summary: This text only notes that Art. 61a20 was added by a later act.

    § 3. Art. 61a20)Dodany przez art. 5 pkt 2 ustawy, o której mowa w odnośniku 14..
  157. 1

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  159. 3

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  160. 62

    AI-assisted research summary: Article 62.

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  163. 2a

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  167. 63

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  169. 2

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  174. 7

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  175. 64

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  180. 5

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  181. 6

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  182. 7

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  183. 65

    AI-assisted research summary: Art. 65.

    Art. 65.
  184. 1

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  188. 66

    AI-assisted research summary: Art. 66.

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  189. 1

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  190. 2

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  191. 67

    AI-assisted research summary: This text only identifies Article 67.

    Art. 67.
  192. 1

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  196. 68

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  197. 1

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  199. 3

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  200. 69

    AI-assisted research summary: Art. 69.

    Art. 69.

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