Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 23 lutego 2021 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Kodeks karny skarbowy — Part 4 | 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 4 of 5 · provisions 601–800

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. 2

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  3. 4

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  4. 107a

    AI-assisted research summary: Article 107a.

    Art. 107a.
  5. 1

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  6. 2

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  7. 107b

    AI-assisted research summary: Art. 107b.

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  8. 1

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  9. 2

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  10. 107c

    AI-assisted research summary: Art. 107c.

    Art. 107c.
  11. 107d

    AI-assisted research summary: Art. 107d.

    Art. 107d.
  12. 108

    AI-assisted research summary: Article 108.

    Art. 108.
  13. 1

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  14. 2

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  15. 109

    AI-assisted research summary: Art. 109.

    Art. 109.
  16. 110

    AI-assisted research summary: Art. 110.

    Art. 110.
  17. 110a

    AI-assisted research summary: Article 110a.

    Art. 110a.
  18. 1

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  19. 2

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  20. 3

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  21. 110b

    AI-assisted research summary: Art. 110b.

    Art. 110b.
  22. 111

    AI-assisted research summary: Art. 111.

    Art. 111.
  23. 1

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    § 1.
  24. 2

    AI-assisted research summary: This provision is a heading that places Article 2 within Chapter 10 of Title II on proceedings in tax crime and tax misdemeanor cases.

    § 2. Rozdział 10 Tytuł II POSTĘPOWANIE W SPRAWACH O PRZESTĘPSTWA SKARBOWE I WYKROCZENIA SKARBOWE Dział I Przepisy wstępne Rozdział 11 Przepisy ogólne
  25. 113

    AI-assisted research summary: Art. 113.

    Art. 113.
  26. 1

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  27. 2

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

    § 2. 1) 2)
  28. 3

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

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  29. 114

    AI-assisted research summary: Art. 114.

    Art. 114.
  30. 1

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  31. 2

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  32. 114a

    AI-assisted research summary: Art. 114a.

    Art. 114a.
  33. 114b

    AI-assisted research summary: Article 114b.

    Art. 114b.
  34. 115

    AI-assisted research summary: Art. 115.

    Art. 115.
  35. 1

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    § 1.
  36. 1a

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  37. 2

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    § 2.
  38. 3

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

    § 3. 1) 2)
  39. 116

    AI-assisted research summary: Art. 116.

    Art. 116.
  40. 1

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  41. 2

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  42. 3

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  43. 4

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  44. 5

    AI-assisted research summary: Section 5 only identifies the provision number and does not state any rule.

    § 5.
  45. 116a

    AI-assisted research summary: Article 116a is identified, but the provided text contains no substantive rule to summarize.

    Art. 116a.
  46. 117

    AI-assisted research summary: Art. 117.

    Art. 117.
  47. 1

    AI-assisted research summary: The excerpt only shows a numbered section and does not state any substantive rule.

    § 1. 1) 2) 3) 4)
  48. 2

    AI-assisted research summary: § 2.

    § 2.
  49. 3

    AI-assisted research summary: § 3.

    § 3.
  50. 118

    AI-assisted research summary: Art. 118.

    Art. 118.
  51. 1

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

    § 1. 1) 2) 3) 4) 5) 6)
  52. 2

    AI-assisted research summary: § 2.

    § 2.
  53. 3

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

    § 3.
  54. 4

    AI-assisted research summary: § 4.

    § 4.
  55. 118a

    AI-assisted research summary: Art. 118a.

    Art. 118a.
  56. 1

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  57. 2

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  58. 3

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  59. 4

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  60. 119

    AI-assisted research summary: Article 119 only appears as a heading; no rule is stated in the provided text.

    Art. 119.
  61. 1

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  62. 2

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  63. 3

    AI-assisted research summary: Chapter 12 is titled “Parties and their procedural representatives.”

    § 3. Rozdział 12 Strony i ich procesowi przedstawiciele
  64. 120

    AI-assisted research summary: Art. 120.

    Art. 120.
  65. 1

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  66. 2

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  67. 3

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  68. 121

    AI-assisted research summary: Art. 121.

    Art. 121.
  69. 1

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  70. 2

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  71. 3

    AI-assisted research summary: § 3.

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  72. 122

    AI-assisted research summary: Art. 122.

    Art. 122.
  73. 1

    AI-assisted research summary: This text indicates that § 1 uses the wording established by Article 27 point 2 of the act mentioned in footnote 9.

    § 1. 123)W brzmieniu ustalonym przez art. 27 pkt 2 ustawy, o której mowa w odnośniku 9.) 2) 3)
  74. 2

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    § 2.
  75. 3

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  76. 122a

    AI-assisted research summary: Art. 122a.

    Art. 122a.
  77. 1

    AI-assisted research summary: § 1.

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  78. 2

    AI-assisted research summary: § 2.

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  79. 123

    AI-assisted research summary: Art. 123.

    Art. 123.
  80. 1

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  81. 2

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  82. 3

    AI-assisted research summary: § 3.

    § 3.
  83. 124

    AI-assisted research summary: Art. 124.

    Art. 124.
  84. 1

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  85. 2

    AI-assisted research summary: Section 2.

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  86. 3

    AI-assisted research summary: § 3.

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  87. 4

    AI-assisted research summary: Section 4 is identified, but no substantive rule text is provided.

    § 4.
  88. 5

    AI-assisted research summary: § 5.

    § 5.
  89. 125

    AI-assisted research summary: Article 125.

    Art. 125.
  90. 1

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  91. 2

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  92. 3

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  93. 4

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  94. 5

    AI-assisted research summary: § 5.

    § 5.
  95. 6

    AI-assisted research summary: § 6.

    § 6.
  96. 126

    AI-assisted research summary: Article 126 is identified, but the supplied text does not state any operative rule.

    Art. 126.
  97. 1

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    § 1.
  98. 2

    AI-assisted research summary: § 2.

    § 2.
  99. 127

    AI-assisted research summary: This article contains version notes saying the text applies in the wording set by earlier amendments, and one version remains in force until a later change takes effect.

    Art. 127. § 124)W brzmieniu ustalonym przez art. 27 pkt 3 lit. a ustawy, o której mowa w odnośniku 9; w tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 25.. § 125)W brzmieniu ustalonym przez art. 89 pkt 5 ustawy, o której mowa w odnośniku 2..
  100. 2

    AI-assisted research summary: This text is an amendment note stating that § 2a and § 2b were added by Article 27(3)(b) of a law referred to in footnote 9.

    § 2. § 2a26)Dodany przez art. 27 pkt 3 lit. b ustawy, o której mowa w odnośniku 9.. § 2b26)Dodany przez art. 27 pkt 3 lit. b ustawy, o której mowa w odnośniku 9..
  101. 3

    AI-assisted research summary: § 3.

    § 3.
  102. 4

    AI-assisted research summary: § 4.

    § 4.
  103. 128

    AI-assisted research summary: Art. 128.

    Art. 128.
  104. 1

    AI-assisted research summary: § 1.

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  105. 2

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  106. 3

    AI-assisted research summary: § 3.

    § 3.
  107. 4

    AI-assisted research summary: § 4.

    § 4.
  108. 5

    AI-assisted research summary: This provision is a chapter heading for “Zatrzymanie rzeczy. Zabezpieczenie majątkowe” (retention of things; property security).

    § 5. Rozdział 13 Zatrzymanie rzeczy. Zabezpieczenie majątkowe
  109. 129

    AI-assisted research summary: Article 129.

    Art. 129.
  110. 129a

    AI-assisted research summary: Art. 129a.

    Art. 129a.
  111. 1

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    § 1.
  112. 2

    AI-assisted research summary: § 2.

    § 2.
  113. 130

    AI-assisted research summary: Article 130 is identified, but no substantive rule is stated in the provided text.

    Art. 130.
  114. 131

    AI-assisted research summary: Art. 131.

    Art. 131.
  115. 1

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  116. 2

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  117. 3

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  118. 4

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  119. 132

    AI-assisted research summary: Art. 132.

    Art. 132.
  120. 1

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    § 1.
  121. 2

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    § 2.
  122. 132a

    AI-assisted research summary: Article heading for Chapter 14 on the competence of authorities in preparatory proceedings.

    Art. 132a. Rozdział 14 Właściwość organów postępowania przygotowawczego
  123. 133

    AI-assisted research summary: Art. 133.

    Art. 133.
  124. 1

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

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  125. 2

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    § 2.
  126. 3

    AI-assisted research summary: § 3.

    § 3.
  127. 134

    AI-assisted research summary: Art. 134.

    Art. 134.
  128. 1

    AI-assisted research summary: The provision contains only a numbered list placeholder and does not state any substantive rule.

    § 1. 1) 2) 3) 4) 5)
  129. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  130. 2

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    § 2.
  131. 3

    AI-assisted research summary: To brzmienie przepisu obowiązuje tylko do wejścia w życie zmiany wskazanej w odnośniku 28.

    § 3. § 427)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 28.. § 428)Ze zmianą wprowadzoną przez art. 89 pkt 6 ustawy, o której mowa w odnośniku 2..
  132. 5

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    § 5.
  133. 134a

    AI-assisted research summary: Art. 134a.

    Art. 134a.
  134. 1

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  135. 2

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    § 2.
  136. 135

    AI-assisted research summary: Art. 135.

    Art. 135.
  137. 1

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  138. 2

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    § 2.
  139. 3

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    § 3.
  140. 4

    AI-assisted research summary: § 4.

    § 4.
  141. 5

    AI-assisted research summary: This provision is a heading for Article 5, placing it in Division II and Chapter 15 on ticket proceedings and responsibility with the offender’s consent.

    § 5. Dział II Pociągnięcie do odpowiedzialności za zgodą sprawcy Rozdział 15 Postępowanie mandatowe
  142. 136

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    Art. 136.
  143. 1

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  144. 2

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  145. 137

    AI-assisted research summary: Art. 137.

    Art. 137.
  146. 1

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  147. 2

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

    § 2. 1) 2) 3) 4)
  148. 3

    AI-assisted research summary: § 3.

    § 3.
  149. 4

    AI-assisted research summary: § 4.

    § 4.
  150. 138

    AI-assisted research summary: Article 138 is identified, but no substantive rule text is provided here.

    Art. 138.
  151. 1

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

    § 1. 1) 2)
  152. 2

    AI-assisted research summary: § 2.

    § 2.
  153. 3

    AI-assisted research summary: § 3.

    § 3.
  154. 4

    AI-assisted research summary: § 4.

    § 4.
  155. 5

    AI-assisted research summary: § 5.

    § 5.
  156. 6

    AI-assisted research summary: § 6.

    § 6.
  157. 139

    AI-assisted research summary: Article 139 is identified, but no substantive rule text is provided.

    Art. 139.
  158. 1

    AI-assisted research summary: § 1.

    § 1.
  159. 2

    AI-assisted research summary: Section 2.

    § 2.
  160. 140

    AI-assisted research summary: Art. 140.

    Art. 140.
  161. 1

    AI-assisted research summary: § 1.

    § 1.
  162. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  163. 2

    AI-assisted research summary: § 2.

    § 2.
  164. 3

    AI-assisted research summary: § 3.

    § 3.
  165. 4

    AI-assisted research summary: § 4.

    § 4.
  166. 141

    AI-assisted research summary: This provision is a heading for Article 141, introducing Chapter 16 on permission to voluntarily submit to responsibility and Section 1 on the course of negotiations.

    Art. 141. Rozdział 16 Zezwolenie na dobrowolne poddanie się odpowiedzialności Oddział 1 Przebieg negocjacji
  167. 142

    AI-assisted research summary: Art. 142.

    Art. 142.
  168. 1

    AI-assisted research summary: § 1.

    § 1.
  169. 2

    AI-assisted research summary: Section 2.

    § 2.
  170. 3

    AI-assisted research summary: This provision is a note about amended wording and says one version applies until a referenced later change takes effect.

    § 3. § 429)W brzmieniu ustalonym przez art. 27 pkt 4 ustawy, o której mowa w odnośniku 9; w tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 30.. § 430)W brzmieniu ustalonym przez art. 89 pkt 7 ustawy, o której mowa w odnośniku 2..
  171. 5

    AI-assisted research summary: § 5.

    § 5.
  172. 143

    AI-assisted research summary: Art. 143.

    Art. 143.
  173. 1

    AI-assisted research summary: The excerpt only shows section numbering and three numbered items, without any substantive rule text.

    § 1. 1) 2) 3)
  174. 2

    AI-assisted research summary: § 2.

    § 2.
  175. 3

    AI-assisted research summary: § 3.

    § 3.
  176. 4

    AI-assisted research summary: § 4.

    § 4.
  177. 5

    AI-assisted research summary: § 5.

    § 5.
  178. 6

    AI-assisted research summary: § 6.

    § 6.
  179. 143a

    AI-assisted research summary: Art. 143a.

    Art. 143a.
  180. 1

    AI-assisted research summary: § 1.

    § 1.
  181. 2

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

    § 2.
  182. 144

    AI-assisted research summary: Art. 144.

    Art. 144.
  183. 1

    AI-assisted research summary: § 1.

    § 1.
  184. 2

    AI-assisted research summary: § 2.

    § 2.
  185. 3

    AI-assisted research summary: § 3.

    § 3.
  186. 145

    AI-assisted research summary: Article 145.

    Art. 145.
  187. 1

    AI-assisted research summary: § 1.

    § 1.
  188. 2

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

    § 2. 1) 2) 3) 4) 5)
  189. 3

    AI-assisted research summary: § 3.

    § 3.
  190. 4

    AI-assisted research summary: § 4.

    § 4.
  191. 5

    AI-assisted research summary: § 5.

    § 5.
  192. 146

    AI-assisted research summary: Art. 146.

    Art. 146.
  193. 1

    AI-assisted research summary: § 1.

    § 1.
  194. 2

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

    § 2. 1) 2) 3)
  195. 3

    AI-assisted research summary: § 3.

    § 3.
  196. 147

    AI-assisted research summary: Article 147 is headed “Section 2: Permit.”

    Art. 147. Oddział 2 Zezwolenie
  197. 148

    AI-assisted research summary: Art. 148.

    Art. 148.
  198. 1

    AI-assisted research summary: § 1.

    § 1.
  199. 2

    AI-assisted research summary: § 2.

    § 2.
  200. 3

    AI-assisted research summary: § 3.

    § 3.

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