Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 23 marca 2022 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Kodeks karny skarbowy — Part 1 | Dz.U. 2022 poz. 859 — Poland law | Esheria

Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 23 marca 2022 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Kodeks karny skarbowy

Part 1 of 5 · provisions 1–200

Announcement 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. 2022 poz. 859
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.

appeals asset security asset seizure border trade competent authority conditional discontinuance confiscation costs court powers court procedure court sentencing criminal enforcement criminal penalties criminal procedure criminal proceedings cross-border trade customs compliance customs control deadlines definitions document retention duty evasion enforcement excise tax +38 more

Statute overview

About this statute

Announcement of the consolidated text of the Fiscal Penal Code. Article 39 is listed, but the provided text contains only numbered placeholders and no substantive rule. Art. 89. 1) 2) 3) 4) 5) 3) 1) 2) 3) 4) This excerpt only shows the Article 19 heading and surrounding table-of-contents text; it does not state a substantive rule. Art. 1.

Legal text

Provisions of Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 23 marca 2022 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Kodeks karny skarbowy

Showing 200 of 966

Part preamble

Preamble

  1. preamble

    AI-assisted research summary: Announcement of the consolidated text of the Fiscal Penal Code.

    Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiejz dnia 23 marca 2022 r.w sprawie ogłoszenia jednolitego tekstu ustawy - Kodeks karny skarbowy Spis treści Treść obwieszczenia 1. 1) 2) 3) 2. 1)
  1. 39

    AI-assisted research summary: Article 39 is listed, but the provided text contains only numbered placeholders and no substantive rule.

    Art. 39. 1) 2) 3) 4) 5) 6) 7) 2)
  2. 89

    AI-assisted research summary: Art. 89. 1) 2) 3) 4) 5) 3) 1) 2) 3) 4)

    Art. 89. 1) 2) 3) 4) 5) 3) 1) 2) 3) 4)
  3. 19

    AI-assisted research summary: This excerpt only shows the Article 19 heading and surrounding table-of-contents text; it does not state a substantive rule.

    Art. 19. 1) 2) 3) 4) 5) 6) 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
  4. 1

    AI-assisted research summary: Art. 1.

    Art. 1.
  5. 1

    AI-assisted research summary: § 1.

    § 1.
  6. 2

    AI-assisted research summary: § 2.

    § 2.
  7. 3

    AI-assisted research summary: § 3.

    § 3.
  8. 4

    AI-assisted research summary: § 4.

    § 4.
  9. 2

    AI-assisted research summary: Art. 2.

    Art. 2.
  10. 1

    AI-assisted research summary: § 1.

    § 1.
  11. 2

    AI-assisted research summary: § 2.

    § 2.
  12. 3

    AI-assisted research summary: § 3.

    § 3.
  13. 4

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

    § 4.
  14. 5

    AI-assisted research summary: § 5.

    § 5.
  15. 6

    AI-assisted research summary: § 6.

    § 6.
  16. 3

    AI-assisted research summary: Art. 3.

    Art. 3.
  17. 1

    AI-assisted research summary: § 1.

    § 1.
  18. 2

    AI-assisted research summary: § 2.

    § 2.
  19. 3

    AI-assisted research summary: § 3.

    § 3.
  20. 3a

    AI-assisted research summary: Article 3a only identifies the provision; it contains no substantive rule text here.

    § 3a.
  21. 4

    AI-assisted research summary: § 4.

    § 4.
  22. 5

    AI-assisted research summary: § 5.

    § 5.
  23. 4

    AI-assisted research summary: Article 4.

    Art. 4.
  24. 1

    AI-assisted research summary: § 1.

    § 1.
  25. 2

    AI-assisted research summary: § 2.

    § 2.
  26. 3

    AI-assisted research summary: § 3.

    § 3.
  27. 5

    AI-assisted research summary: Art. 5.

    Art. 5.
  28. 1

    AI-assisted research summary: § 1.

    § 1.
  29. 2

    AI-assisted research summary: § 2.

    § 2.
  30. 6

    AI-assisted research summary: Article 6.

    Art. 6.
  31. 1

    AI-assisted research summary: § 1.

    § 1.
  32. 2

    AI-assisted research summary: § 2.

    § 2.
  33. 7

    AI-assisted research summary: Art. 7.

    Art. 7.
  34. 1

    AI-assisted research summary: § 1.

    § 1.
  35. 2

    AI-assisted research summary: § 2.

    § 2.
  36. 8

    AI-assisted research summary: Article 8 only labels the provision and does not state any rule.

    Art. 8.
  37. 1

    AI-assisted research summary: Only a section marker is provided; no substantive rule text appears in this provision.

    § 1.
  38. 2

    AI-assisted research summary: § 2.

    § 2.
  39. 3

    AI-assisted research summary: § 3.

    § 3.
  40. 9

    AI-assisted research summary: Art. 9.

    Art. 9.
  41. 1

    AI-assisted research summary: § 1.

    § 1.
  42. 2

    AI-assisted research summary: § 2.

    § 2.
  43. 3

    AI-assisted research summary: § 3.

    § 3.
  44. 10

    AI-assisted research summary: Art. 10.

    Art. 10.
  45. 1

    AI-assisted research summary: § 1.

    § 1.
  46. 2

    AI-assisted research summary: § 2.

    § 2.
  47. 3

    AI-assisted research summary: § 3.

    § 3.
  48. 4

    AI-assisted research summary: § 4.

    § 4.
  49. 5

    AI-assisted research summary: § 5.

    § 5.
  50. 11

    AI-assisted research summary: Art. 11.

    Art. 11.
  51. 1

    AI-assisted research summary: § 1.

    § 1.
  52. 2

    AI-assisted research summary: § 2.

    § 2.
  53. 3

    AI-assisted research summary: § 3.

    § 3.
  54. 4

    AI-assisted research summary: § 4.

    § 4.
  55. 12

    AI-assisted research summary: Art. 12.

    Art. 12.
  56. 1

    AI-assisted research summary: § 1.

    § 1.
  57. 2

    AI-assisted research summary: § 2.

    § 2.
  58. 3

    AI-assisted research summary: § 3.

    § 3.
  59. 13

    AI-assisted research summary: Art. 13.

    Art. 13.
  60. 1

    AI-assisted research summary: § 1.

    § 1.
  61. 2

    AI-assisted research summary: § 2.

    § 2.
  62. 14

    AI-assisted research summary: Art. 14.

    Art. 14.
  63. 15

    AI-assisted research summary: Article 15 is listed, but no substantive rule is provided in the source text.

    Art. 15.
  64. 1

    AI-assisted research summary: § 1.

    § 1.
  65. 2

    AI-assisted research summary: Section 2 only appears as a heading and does not state any rule.

    § 2.
  66. 3

    AI-assisted research summary: § 3.

    § 3.
  67. 4

    AI-assisted research summary: Heading for Chapter 2: “Zaniechanie ukarania sprawcy” (failure to punish the perpetrator).

    § 4. Rozdział 2 Zaniechanie ukarania sprawcy
  68. 16

    AI-assisted research summary: Art. 16.

    Art. 16.
  69. 1

    AI-assisted research summary: § 1.

    § 1.
  70. 2

    AI-assisted research summary: § 2.

    § 2.
  71. 3

    AI-assisted research summary: § 3.

    § 3.
  72. 4

    AI-assisted research summary: § 4.

    § 4.
  73. 5

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

    § 5. 1) 2)
  74. 6

    AI-assisted research summary: This text says Article 16a(1) has the wording set by a 2021 amending act.

    § 6. 1) 2) 3) 4) Art. 16a1)W brzmieniu ustalonym przez art. 11 pkt 1 ustawy z dnia 29 października 2021 r. o zmianie ustawy o podatku dochodowym od osób fizycznych, ustawy o podatku dochodowym od osób prawnych oraz niektórych innych ustaw (Dz. U. poz. 2105, 2349 i 2427), która weszła w życie z dniem 1 stycznia 2022 r..
  75. 1

    AI-assisted research summary: § 1.

    § 1.
  76. 2

    AI-assisted research summary: § 2.

    § 2.
  77. 3

    AI-assisted research summary: § 3.

    § 3.
  78. 16b

    AI-assisted research summary: Art. 16b.

    Art. 16b.
  79. 17

    AI-assisted research summary: Article 17.

    Art. 17.
  80. 1

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

    § 1. 1) 2) 3) 4)
  81. 2

    AI-assisted research summary: Section 2 is shown only as an empty numbered list fragment (items 1–3) with no substantive text in this extract.

    § 2. 1) 2) 3)
  82. 18

    AI-assisted research summary: Art. 18.

    Art. 18.
  83. 1

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

    § 1. 1) 2)
  84. 2

    AI-assisted research summary: Section marker only; no substantive rule is stated here.

    § 2.
  85. 3

    AI-assisted research summary: § 3.

    § 3.
  86. 19

    AI-assisted research summary: Art. 19.

    Art. 19.
  87. 1

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

    § 1. 1) 2)
  88. 2

    AI-assisted research summary: Section 2 is identified, but no substantive rule text is provided.

    § 2.
  89. 3

    AI-assisted research summary: § 3.

    § 3.
  90. 4

    AI-assisted research summary: This is a section heading introducing Chapter 3 on tax offences.

    § 4. Rozdział 3 Przestępstwa skarbowe
  91. 20

    AI-assisted research summary: Article 20.

    Art. 20.
  92. 1

    AI-assisted research summary: § 1.

    § 1.
  93. 2

    AI-assisted research summary: § 2.

    § 2.
  94. 3

    AI-assisted research summary: § 3.

    § 3.
  95. 4

    AI-assisted research summary: § 4.

    § 4.
  96. 5

    AI-assisted research summary: § 5.

    § 5.
  97. 6

    AI-assisted research summary: § 6.

    § 6.
  98. 21

    AI-assisted research summary: Article 21 is listed, but no substantive rule text is provided here.

    Art. 21.
  99. 1

    AI-assisted research summary: § 1.

    § 1.
  100. 2

    AI-assisted research summary: § 2.

    § 2.
  101. 3

    AI-assisted research summary: § 3.

    § 3.
  102. 22

    AI-assisted research summary: Art. 22.

    Art. 22.
  103. 1

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

    § 1. 1) 2) 3)
  104. 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)
  105. 3

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

    § 3. 1) 2) 3) 4) 5) 6)
  106. 23

    AI-assisted research summary: Article 23.

    Art. 23.
  107. 1

    AI-assisted research summary: § 1.

    § 1.
  108. 2

    AI-assisted research summary: § 2.

    § 2.
  109. 3

    AI-assisted research summary: § 3.

    § 3.
  110. 24

    AI-assisted research summary: Art. 24.

    Art. 24.
  111. 1

    AI-assisted research summary: § 1.

    § 1.
  112. 2

    AI-assisted research summary: § 2.

    § 2.
  113. 3

    AI-assisted research summary: § 3.

    § 3.
  114. 4

    AI-assisted research summary: § 4.

    § 4.
  115. 5

    AI-assisted research summary: § 5.

    § 5.
  116. 25

    AI-assisted research summary: Art. 25.

    Art. 25.
  117. 1

    AI-assisted research summary: § 1.

    § 1.
  118. 2

    AI-assisted research summary: Section 2.

    § 2.
  119. 3

    AI-assisted research summary: The provided text does not state a substantive rule; it only shows “§ 3. 1) 2)”.

    § 3. 1) 2)
  120. 26

    AI-assisted research summary: Art. 26.

    Art. 26.
  121. 1

    AI-assisted research summary: § 1.

    § 1.
  122. 2

    AI-assisted research summary: § 2.

    § 2.
  123. 3

    AI-assisted research summary: § 3.

    § 3.
  124. 4

    AI-assisted research summary: § 4.

    § 4.
  125. 27

    AI-assisted research summary: Art. 27.

    Art. 27.
  126. 1

    AI-assisted research summary: § 1.

    § 1.
  127. 2

    AI-assisted research summary: § 2.

    § 2.
  128. 28

    AI-assisted research summary: Art. 28.

    Art. 28.
  129. 1

    AI-assisted research summary: § 1.

    § 1.
  130. 2

    AI-assisted research summary: § 2.

    § 2.
  131. 29

    AI-assisted research summary: Article 29 is listed, but the provided text does not state any substantive rule.

    Art. 29. 1) 2) 3) 4)
  132. 30

    AI-assisted research summary: Art. 30.

    Art. 30.
  133. 1

    AI-assisted research summary: This provision says § 23 is in the wording established by Article 5 point 1 of the 30 March 2021 amending act.

    § 1. § 23)W brzmieniu ustalonym przez art. 5 pkt 1 ustawy z dnia 30 marca 2021 r. o zmianie ustawy o podatku akcyzowym oraz niektórych innych ustaw (Dz. U. poz. 694, 2313 i 2427), która weszła w życie z dniem 1 maja 2021 r..
  134. 3

    AI-assisted research summary: § 3.

    § 3.
  135. 4

    AI-assisted research summary: § 4.

    § 4.
  136. 4a

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

    § 4a.
  137. 5

    AI-assisted research summary: § 5.

    § 5.
  138. 5a

    AI-assisted research summary: § 5a.

    § 5a.
  139. 6

    AI-assisted research summary: Section 6 only identifies the provision and states no rule.

    § 6.
  140. 31

    AI-assisted research summary: Art. 31.

    Art. 31.
  141. 1

    AI-assisted research summary: § 1.

    § 1.
  142. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  143. 2

    AI-assisted research summary: § 2.

    § 2.
  144. 3

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

    § 3. 1) 2)
  145. 4

    AI-assisted research summary: § 4.

    § 4.
  146. 5

    AI-assisted research summary: This is a note saying § 64 and § 74 are in the wording set by Article 5 point 2 of the law mentioned in footnote 3.

    § 5. § 64)W brzmieniu ustalonym przez art. 5 pkt 2 ustawy, o której mowa w odnośniku 3.. § 74)W brzmieniu ustalonym przez art. 5 pkt 2 ustawy, o której mowa w odnośniku 3..
  147. 32

    AI-assisted research summary: Article 32.

    Art. 32.
  148. 1

    AI-assisted research summary: § 1.

    § 1.
  149. 2

    AI-assisted research summary: § 2.

    § 2.
  150. 3

    AI-assisted research summary: § 3.

    § 3.
  151. 4

    AI-assisted research summary: § 4.

    § 4.
  152. 33

    AI-assisted research summary: Art. 33.

    Art. 33.
  153. 1

    AI-assisted research summary: § 1.

    § 1.
  154. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  155. 2

    AI-assisted research summary: Section 2 contains no substantive rule in the provided text.

    § 2.
  156. 3

    AI-assisted research summary: § 3.

    § 3.
  157. 4

    AI-assisted research summary: § 4.

    § 4.
  158. 5

    AI-assisted research summary: § 5.

    § 5.
  159. 6

    AI-assisted research summary: § 6.

    § 6.
  160. 7

    AI-assisted research summary: § 7.

    § 7.
  161. 34

    AI-assisted research summary: Article 34.

    Art. 34.
  162. 1

    AI-assisted research summary: This text is a reference note stating that § 25 has the wording set by Article 5 point 3 of the act mentioned in footnote 3.

    § 1. § 25)W brzmieniu ustalonym przez art. 5 pkt 3 ustawy, o której mowa w odnośniku 3..
  163. 3

    AI-assisted research summary: § 3 contains no substantive rule text.

    § 3.
  164. 4

    AI-assisted research summary: § 4.

    § 4.
  165. 35

    AI-assisted research summary: Article 35 is identified, but no substantive rule text is provided here.

    Art. 35.
  166. 36

    AI-assisted research summary: Art. 36.

    Art. 36.
  167. 1

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

    § 1. 1) 2) 3)
  168. 2

    AI-assisted research summary: § 2.

    § 2.
  169. 3

    AI-assisted research summary: § 3.

    § 3.
  170. 3a

    AI-assisted research summary: Section 3a only identifies the provision heading.

    § 3a.
  171. 4

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

    § 4. 1) 2) 3) 4)
  172. 5

    AI-assisted research summary: § 5.

    § 5.
  173. 37

    AI-assisted research summary: Art. 37.

    Art. 37.
  174. 1

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

    § 1. 1) 1a) 2) 3) 4) 5) 6) 7)
  175. 2

    AI-assisted research summary: § 2.

    § 2.
  176. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  177. 3

    AI-assisted research summary: Section 3 is titled only as “§ 3.” and contains no substantive rule in the provided text.

    § 3.
  178. 4

    AI-assisted research summary: § 4.

    § 4.
  179. 38

    AI-assisted research summary: Art. 38.

    Art. 38.
  180. 1

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

    § 1. 1) 2) 3)
  181. 2

    AI-assisted research summary: This text says the provision is in the wording established by Article 5 point 4 of the referenced act.

    § 2. 16)W brzmieniu ustalonym przez art. 5 pkt 4 ustawy, o której mowa w odnośniku 3.) 2) 3)
  182. 3

    AI-assisted research summary: § 3.

    § 3.
  183. 39

    AI-assisted research summary: Art. 39.

    Art. 39.
  184. 1

    AI-assisted research summary: § 1.

    § 1.
  185. 2

    AI-assisted research summary: § 2.

    § 2.
  186. 40

    AI-assisted research summary: Art. 40.

    Art. 40.
  187. 1

    AI-assisted research summary: § 1.

    § 1.
  188. 2

    AI-assisted research summary: § 2.

    § 2.
  189. 3

    AI-assisted research summary: § 3.

    § 3.
  190. 41

    AI-assisted research summary: Article 41.

    Art. 41.
  191. 1

    AI-assisted research summary: § 1.

    § 1.
  192. 2

    AI-assisted research summary: § 2.

    § 2.
  193. 3

    AI-assisted research summary: § 3.

    § 3.
  194. 4

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

    § 4. 1) 2)
  195. 41a

    AI-assisted research summary: Art. 41a.

    Art. 41a.
  196. 1

    AI-assisted research summary: § 1.

    § 1.
  197. 2

    AI-assisted research summary: § 2.

    § 2.
  198. 42

    AI-assisted research summary: Art. 42.

    Art. 42.
  199. 1

    AI-assisted research summary: § 1.

    § 1.

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