Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 23 lutego 2021 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Kodeks karny skarbowy — Part 1 | Dz.U. 2021 poz. 408 — Poland law | Esheria

Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 23 lutego 2021 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Kodeks karny skarbowy

Part 1 of 5 · provisions 1–200

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

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Jurisdiction
Poland
Instrument
Notice
Citation
Dz.U. 2021 poz. 408
Status
Expired
Version
Undated source snapshot
Language
pl
Updated
Official source
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VAT appeals and annulment asset confiscation commencement compliance proceduralna conditional discontinuance conditional release consolidated text court hearing court procedure court sanctions criminal liability criminal procedure criminal proceedings cross-border trade customs compliance customs supervision definitions document disclosure egzekucja kar enforcement evidence excise financial controls +38 more

Statute overview

About this statute

This notice announces the publication of the consolidated text of the Fiscal Penal Code. Article 28 is shown only as a heading with numbered placeholders, without any substantive rule text. Article 101 in the provided text contains only numbered and lettered placeholders, without a substantive rule stated in the excerpt. Article 91. Art. 118. 1) 2) 3) 4) 5) 6) 7) 4) 1) 2) 3)

Legal text

Provisions of Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 23 lutego 2021 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 the consolidated text of the Fiscal Penal Code.

    Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiejz dnia 23 lutego 2021 r.w sprawie ogłoszenia jednolitego tekstu ustawy - Kodeks karny skarbowy Spis treści Treść obwieszczenia 1. 1) 2) 3) 4) 5) 6) 2. 1)
  1. 28

    AI-assisted research summary: Article 28 is shown only as a heading with numbered placeholders, without any substantive rule text.

    Art. 28. 1) 2) 3) 4) 5) 6) 2)
  2. 101

    AI-assisted research summary: Article 101 in the provided text contains only numbered and lettered placeholders, without a substantive rule stated in the excerpt.

    Art. 101. 1) a) b) c) 2) a) b) c) d) e) f) g) h) 3)
  3. 91

    AI-assisted research summary: Article 91.

    Art. 91.
  4. 118

    AI-assisted research summary: Art. 118. 1) 2) 3) 4) 5) 6) 7) 4) 1) 2) 3)

    Art. 118. 1) 2) 3) 4) 5) 6) 7) 4) 1) 2) 3)
  5. 23

    AI-assisted research summary: Article 23 is listed, but the provided text does not include the substantive rule.

    Art. 23. 1) 2) 5)
  6. 162

    AI-assisted research summary: Art. 162.

    Art. 162.
  7. 166

    AI-assisted research summary: The text shown only contains the article number and numbered placeholders, without any substantive rule text.

    Art. 166. 1) 2) 3) 4) 5) 6) 7) 8) 9) 10) 11) 6)
  8. 10

    AI-assisted research summary: This article is a heading for the consolidated text of the Tax Penal Code appendix; it does not state a substantive rule.

    Art. 10. 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
  9. 1

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  20. 6

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  21. 3

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  24. 3

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  25. 3a

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  26. 4

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  27. 5

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  28. 4

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  34. 2

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  35. 6

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  38. 7

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  45. 9

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  49. 10

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  50. 1

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  54. 5

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  55. 11

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  60. 12

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  61. 1

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  62. 2

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

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  64. 13

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  67. 14

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  68. 15

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  69. 1

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  70. 2

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  71. 3

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  72. 4

    AI-assisted research summary: Heading: Chapter 2 concerns non-punishment of the offender.

    § 4. Rozdział 2 Zaniechanie ukarania sprawcy
  73. 16

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  74. 1

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  76. 3

    AI-assisted research summary: This section sets out two wording versions of the provision, each tied to a later amendment act and its entry-into-force date.

    § 3. § 41)W brzmieniu ustalonym przez art. 26 ustawy z dnia 31 marca 2020 r. o zmianie ustawy o szczególnych rozwiązaniach związanych z zapobieganiem, przeciwdziałaniem i zwalczaniem COVID-19, innych chorób zakaźnych oraz wywołanych nimi sytuacji kryzysowych oraz niektórych innych ustaw (Dz. U. poz. 568 i 695), która weszła w życie z dniem 31 marca 2020 r.; w tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 2.. § 42)W brzmieniu ustalonym przez art. 89 pkt 1 ustawy z dnia 18 listopada 2020 r. o doręczeniach elektronicznych (Dz. U. poz. 2320), która wejdzie w życie z dniem 1 lipca 2021 r..
  77. 5

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    § 5. 1) 2)
  78. 6

    AI-assisted research summary: This fragment only shows section numbering and item markers, without a substantive rule.

    § 6. 1) 2) 3) 4)
  79. 16a

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    Art. 16a.
  80. 16b

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    Art. 16b.
  81. 17

    AI-assisted research summary: Article 17 is identified, but no substantive rule text is provided here.

    Art. 17.
  82. 1

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  83. 2

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  84. 18

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  88. 19

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  89. 1

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  90. 2

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  91. 3

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  92. 4

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

    § 4. Rozdział 3 Przestępstwa skarbowe
  93. 20

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  94. 1

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  99. 6

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  100. 21

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  101. 1

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  104. 22

    AI-assisted research summary: Article 22 only identifies the provision number and does not state any rule in the provided text.

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  106. 2

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    § 2. 1) 2) 3) 4) 4a) 5) 6) 7) 8) a) b) c)
  107. 3

    AI-assisted research summary: No substantive rule is stated in the provided text.

    § 3. 1) 2) 3) 4) 5) 6)
  108. 23

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  109. 1

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  118. 25

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  119. 1

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  127. 27

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  128. 1

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  130. 28

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  132. 2

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  133. 29

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  134. 30

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  135. 1

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  139. 4a

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  141. 5a

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  143. 31

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  144. 1

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  157. 33

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  158. 1

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  159. 1a

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  165. 7

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  166. 34

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  167. 1

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  171. 35

    AI-assisted research summary: Article 35 is identified, but no substantive rule text is provided in the source excerpt.

    Art. 35.
  172. 36

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  173. 1

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  174. 2

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  177. 4

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  178. 5

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  179. 37

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  180. 1

    AI-assisted research summary: The text shown is only a numbered structure and does not state a substantive rule.

    § 1. 1) 1a) 2) 3) 4) 5) 6) 7)
  181. 2

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  182. 2a

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  183. 3

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  184. 4

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  185. 38

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  186. 1

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  189. 39

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  192. 40

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  196. 41

    AI-assisted research summary: Article 41 is identified, but no substantive rule text is provided here.

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  197. 1

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  198. 2

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  199. 3

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