Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 23 lutego 2021 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Kodeks karny skarbowy — Part 3 | 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 3 of 5 · provisions 401–600

This notice announces the 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. 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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  1. 3

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  2. 4

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  3. 69a

    AI-assisted research summary: Art. 69a.

    Art. 69a.
  4. 1

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  5. 2

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  6. 69b

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  7. 1

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  8. 2

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  9. 69c

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  10. 1

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  11. 2

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  12. 70

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  13. 1

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  15. 3

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  16. 4

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  17. 5

    AI-assisted research summary: Only “§ 5.” is provided, so no operative rule can be extracted.

    § 5.
  18. 71

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  19. 72

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  20. 73

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  21. 1

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  22. 2

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  23. 73a

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  24. 1

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  25. 2

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  26. 3

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  27. 74

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  28. 75

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  29. 75a

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  30. 1

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  31. 2

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  32. 3

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  33. 75b

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  34. 1

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  35. 2

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  36. 3

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  37. 4

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  38. 75c

    AI-assisted research summary: Article 75c is identified, but the provided text contains no substantive rule.

    Art. 75c.
  39. 76

    AI-assisted research summary: Art. 76.

    Art. 76.
  40. 1

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  41. 2

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  42. 3

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  43. 76a

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    Art. 76a.
  44. 1

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  45. 2

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  46. 3

    AI-assisted research summary: Section 3 is identified, but no operative rule text is provided in the excerpt.

    § 3.
  47. 76b

    AI-assisted research summary: Art. 76b.

    Art. 76b.
  48. 1

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  49. 2

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  50. 3

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  51. 77

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    Art. 77.
  52. 1

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  53. 2

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  54. 3

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  55. 4

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  56. 5

    AI-assisted research summary: The excerpt only shows the section label “§ 5.” and does not state any rule.

    § 5.
  57. 78

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    Art. 78.
  58. 1

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  59. 2

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  60. 3

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  61. 79

    AI-assisted research summary: Article 79.

    Art. 79.
  62. 1

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  63. 2

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  64. 80

    AI-assisted research summary: Art. 80.

    Art. 80.
  65. 1

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  66. 2

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  67. 2a

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  68. 3

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  69. 4

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  70. 80a

    AI-assisted research summary: Art. 80a.

    Art. 80a.
  71. 1

    AI-assisted research summary: Section 1 is identified, but no substantive rule text is provided.

    § 1.
  72. 2

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  73. 80b

    AI-assisted research summary: Art. 80b.

    Art. 80b.
  74. 80c

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    Art. 80c.
  75. 1

    AI-assisted research summary: This extract is only a numbered fragment and does not state a substantive rule.

    § 1. 1) 2) 3) 4)
  76. 2

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  77. 80d

    AI-assisted research summary: Article 80d is titled, but no substantive rule is provided in the source text.

    Art. 80d.
  78. 1

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  79. 2

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  80. 80e

    AI-assisted research summary: Art. 80e.

    Art. 80e.
  81. 1

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  82. 2

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  83. 80f

    AI-assisted research summary: Article 80f.

    Art. 80f.
  84. 1

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  85. 2

    AI-assisted research summary: The provided text only says “§ 2.” and does not state an operative rule.

    § 2.
  86. 3

    AI-assisted research summary: This article is a versioning note: it says the text applies until a referenced change takes effect, and that it has been changed by the amendments listed in the footnotes.

    § 3. 116)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 17.) 117)Ze zmianą wprowadzoną przez art. 89 pkt 3 lit. a ustawy, o której mowa w odnośniku 2.) 2) 316)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 17.) 317)Ze zmianą wprowadzoną przez art. 89 pkt 3 lit. a ustawy, o której mowa w odnośniku 2.) 418)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 19.) 419)Ze zmianą wprowadzoną przez art. 89 pkt 3 lit. b ustawy, o której mowa w odnośniku 2.)
  87. 4

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    § 4.
  88. 5

    AI-assisted research summary: This provision is a note saying that Art. 80g20 was added by Art. 6 point 2 of another act.

    § 5. Art. 80g20)Dodany przez art. 6 pkt 2 ustawy, o której mowa w odnośniku 4..
  89. 1

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  90. 2

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  91. 81

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    Art. 81.
  92. 1

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  93. 2

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  94. 82

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  95. 1

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  96. 2

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  97. 3

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  98. 83

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    Art. 83.
  99. 1

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  100. 2

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  101. 84

    AI-assisted research summary: Article 84.

    Art. 84.
  102. 1

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    § 1.
  103. 2

    AI-assisted research summary: This chapter covers fiscal offences and fiscal misdemeanours related to customs obligations and trade in 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
  104. 85

    AI-assisted research summary: Art. 85.

    Art. 85.
  105. 1

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  106. 2

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  107. 3

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  108. 4

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    § 4.
  109. 86

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

    Art. 86.
  110. 1

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  111. 2

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  112. 3

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  113. 4

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  114. 5

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  115. 87

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    Art. 87.
  116. 1

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  117. 2

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  118. 3

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  119. 4

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  120. 88

    AI-assisted research summary: Article 88.

    Art. 88.
  121. 1

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  122. 2

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  123. 3

    AI-assisted research summary: Section 3 is identified, but no substantive rule is provided in the source text.

    § 3.
  124. 89

    AI-assisted research summary: Art. 89.

    Art. 89.
  125. 1

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  126. 2

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  127. 3

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  128. 90

    AI-assisted research summary: Art. 90.

    Art. 90.
  129. 1

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  130. 2

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  131. 3

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  132. 91

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    Art. 91.
  133. 1

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  134. 2

    AI-assisted research summary: The excerpt only identifies § 2 and does not state a substantive rule.

    § 2.
  135. 3

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  136. 4

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  137. 92

    AI-assisted research summary: Art. 92.

    Art. 92.
  138. 1

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  139. 2

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  140. 3

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  141. 93

    AI-assisted research summary: Art. 93.

    Art. 93.
  142. 1

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  143. 2

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  144. 3

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  145. 94

    AI-assisted research summary: This article says the current wording applies until a referenced change takes effect, and then applies with the change from another referenced act.

    Art. 94. § 121)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 22.. § 122)Ze zmianą wprowadzoną przez art. 89 pkt 4 ustawy, o której mowa w odnośniku 2..
  146. 2

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  147. 3

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  148. 95

    AI-assisted research summary: Art. 95.

    Art. 95.
  149. 1

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    § 1.
  150. 2

    AI-assisted research summary: § 2.

    § 2.
  151. 96

    AI-assisted research summary: Article 96.

    Art. 96.
  152. 1

    AI-assisted research summary: Section heading only; no substantive rule is stated in the provided text.

    § 1.
  153. 2

    AI-assisted research summary: This provision is a chapter heading for fiscal offences and petty fiscal offences concerning foreign exchange turnover.

    § 2. Rozdział 8 Przestępstwa skarbowe i wykroczenia skarbowe przeciwko obrotowi dewizowemu
  154. 97

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  155. 1

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  156. 2

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  157. 3

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  158. 4

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    § 4.
  159. 98

    AI-assisted research summary: Article 98.

    Art. 98.
  160. 99

    AI-assisted research summary: Article 99.

    Art. 99.
  161. 100

    AI-assisted research summary: Article 100.

    Art. 100.
  162. 1

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    § 1.
  163. 2

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    § 2.
  164. 101

    AI-assisted research summary: Art. 101.

    Art. 101.
  165. 1

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    § 1.
  166. 2

    AI-assisted research summary: § 2.

    § 2.
  167. 102

    AI-assisted research summary: Art. 102.

    Art. 102.
  168. 1

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

    § 1. 1) 2) 3) 4) 5) 6)
  169. 2

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    § 2.
  170. 103

    AI-assisted research summary: Article 103.

    Art. 103.
  171. 1

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    § 1.
  172. 2

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    § 2.
  173. 104

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    Art. 104.
  174. 1

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    § 1.
  175. 2

    AI-assisted research summary: § 2.

    § 2.
  176. 105

    AI-assisted research summary: Article 105 is identified, but the provided text contains no substantive rule.

    Art. 105.
  177. 106

    AI-assisted research summary: Art. 106.

    Art. 106.
  178. 106a

    AI-assisted research summary: Art. 106a is identified in the source, but no substantive rule is provided here.

    Art. 106a.
  179. 106b

    AI-assisted research summary: Article 106b is labeled, but the provided text contains no substantive rule.

    Art. 106b.
  180. 106c

    AI-assisted research summary: Art. 106c.

    Art. 106c.
  181. 1

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    § 1.
  182. 2

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    § 2.
  183. 106d

    AI-assisted research summary: Art. 106d.

    Art. 106d.
  184. 1

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    § 1.
  185. 2

    AI-assisted research summary: This text says the current wording applies until the referenced amendment enters into force, and that the change is introduced by Article 89 point 4 of the act mentioned in footnote 2.

    § 2. Art. 106e21)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 22.. Art. 106e22)Ze zmianą wprowadzoną przez art. 89 pkt 4 ustawy, o której mowa w odnośniku 2..
  186. 106f

    AI-assisted research summary: Art. 106f.

    Art. 106f.
  187. 106g

    AI-assisted research summary: Article 106g.

    Art. 106g.
  188. 106h

    AI-assisted research summary: Art. 106h.

    Art. 106h.
  189. 106i

    AI-assisted research summary: Art. 106i.

    Art. 106i.
  190. 106j

    AI-assisted research summary: Art. 106j.

    Art. 106j.
  191. 1

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    § 1.
  192. 2

    AI-assisted research summary: Section marker only; no substantive rule is stated in the provided text.

    § 2.
  193. 106k

    AI-assisted research summary: Art. 106k.

    Art. 106k.
  194. 106l

    AI-assisted research summary: Art. 106l.

    Art. 106l.
  195. 1

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    § 1.
  196. 2

    AI-assisted research summary: This provision is § 2 and refers to Article 106ł.

    § 2. Art. 106ł.
  197. 1

    AI-assisted research summary: § 1.

    § 1.
  198. 2

    AI-assisted research summary: This is Chapter 9, covering fiscal crimes and petty offences against the organization of gambling games.

    § 2. Rozdział 9 Przestępstwa skarbowe i wykroczenia skarbowe przeciwko organizacji gier hazardowych
  199. 107

    AI-assisted research summary: Art. 107.

    Art. 107.
  200. 1

    AI-assisted research summary: § 1.

    § 1.

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