Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 23 marca 2022 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Kodeks karny skarbowy — Part 2 | 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 2 of 5 · provisions 201–400

Announcement of the consolidated text of the Fiscal Penal Code.

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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

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  4. 43

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  10. 43a

    AI-assisted research summary: Article 43a only appears as a heading, with no rule text provided.

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  19. 45

    AI-assisted research summary: Article 45 only identifies the provision and does not state any rule.

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  20. 1

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  21. 1a

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  22. 2

    AI-assisted research summary: This provision is a heading for Chapter 4 on fiscal offences.

    § 2. Rozdział 4 Wykroczenia skarbowe
  23. 46

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  24. 47

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  29. 48

    AI-assisted research summary: Article 48.

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  30. 1

    AI-assisted research summary: This text only points to wording established by another cited act; it does not state a standalone rule.

    § 1. § 27)W brzmieniu ustalonym przez art. 5 pkt 5 ustawy, o której mowa w odnośniku 3..
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  34. 49

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  35. 1

    AI-assisted research summary: This provision notes that § 28 has the wording established by article 5 point 6 of the act referenced in footnote 3.

    § 1. § 28)W brzmieniu ustalonym przez art. 5 pkt 6 ustawy, o której mowa w odnośniku 3..
  36. 3

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  38. 50

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  39. 1

    AI-assisted research summary: Section 1 is listed, but no rule is stated in the provided text.

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  41. 51

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  46. 52

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  50. 4

    AI-assisted research summary: Heading for Chapter 5: explanation of statutory expressions.

    § 4. Rozdział 5 Objaśnienie wyrażeń ustawowych
  51. 53

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

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    AI-assisted research summary: Section 10 is shown without any substantive rule text.

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    AI-assisted research summary: Section 20 is identified, but no rule text is provided.

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  80. 28

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  81. 29

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  82. 30

    AI-assisted research summary: The excerpt shows § 30 with items 1 and 2, but no operative rule text is included.

    § 30. 1) 2)
  83. 30a

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  84. 30b

    AI-assisted research summary: § 30b.

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  85. 30c

    AI-assisted research summary: This text says the current wording applies until the referenced change starts to apply, and notes a cited amendment that entered into force on 1 January 2022 and will enter into force on 13 February 2023.

    § 30c. § 30d10)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 11.. § 30d11)Ze zmianą wprowadzoną przez art. 4 pkt 1 ustawy z dnia 9 grudnia 2021 r. o zmianie ustawy o podatku akcyzowym oraz niektórych innych ustaw (Dz. U. poz. 2427), która weszła w życie z dniem 1 stycznia 2022 r.; wejdzie w życie z dniem 13 lutego 2023 r..
  86. 30e

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  87. 30f

    AI-assisted research summary: § 30f. § 3112)W brzmieniu ustalonym przez art. 11 pkt 2 ustawy, o której mowa w odnośniku 1..

    § 30f. § 3112)W brzmieniu ustalonym przez art. 11 pkt 2 ustawy, o której mowa w odnośniku 1..
  88. 31a

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  89. 32

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  90. 33

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  91. 33a

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  100. 40

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  101. 41

    AI-assisted research summary: This heading places the provision in a section on tax crimes and tax misdemeanours concerning tax obligations and settlements related to 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
  102. 54

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  110. 56

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  115. 56a

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  119. 56b

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  121. 2

    AI-assisted research summary: This provision is a heading/amendment reference for Article 56c16 and does not state a standalone rule.

    § 2. Art. 56c16)W brzmieniu ustalonym przez art. 11 pkt 3 ustawy, o której mowa w odnośniku 1..
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  126. 56d

    AI-assisted research summary: This provision contains amendment notes saying certain sections were established, added, or changed by other cited provisions.

    Art. 56d. § 117)W brzmieniu ustalonym przez art. 11 pkt 4 lit. a ustawy, o której mowa w odnośniku 1.. 1) 2) § 1a18)Dodany przez art. 11 pkt 4 lit. b ustawy, o której mowa w odnośniku 1.. § 219)Ze zmianą wprowadzoną przez art. 11 pkt 4 lit. c ustawy, o której mowa w odnośniku 1..
  127. 56e

    AI-assisted research summary: This provision only notes that Article 56e is changed by another law referenced in note 1.

    Art. 56e. § 120)Ze zmianą wprowadzoną przez art. 11 pkt 5 ustawy, o której mowa w odnośniku 1..
  128. 2

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  129. 57

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  132. 57a

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  135. 3

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  136. 57b

    AI-assisted research summary: Article 57b only identifies the provision and does not state a rule in the provided text.

    Art. 57b.
  137. 1

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  138. 2

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  139. 57c

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  142. 58

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  149. 61

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  152. 3

    AI-assisted research summary: Section 3 contains only the section label and states no rule.

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  153. 61a

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  157. 62

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  158. 1

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  159. 2

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  160. 2a

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  161. 3

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  162. 4

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  163. 5

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    § 5.
  164. 63

    AI-assisted research summary: This provision states that the text is in the form established by a referenced amending act.

    Art. 63. § 121)W brzmieniu ustalonym przez art. 5 pkt 7 lit. a ustawy, o której mowa w odnośniku 3..
  165. 2

    AI-assisted research summary: This text is a reference to another amendment provision; it does not state a standalone rule.

    § 2. § 322)W brzmieniu ustalonym przez art. 5 pkt 7 lit. b ustawy, o której mowa w odnośniku 3..
  166. 4

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  167. 5

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  168. 6

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  169. 7

    AI-assisted research summary: This provision is a note that Article 63a was added by Article 5 point 8 of the law referred to in footnote 3.

    § 7. Art. 63a23)Dodany przez art. 5 pkt 8 ustawy, o której mowa w odnośniku 3..
  170. 1

    AI-assisted research summary: Section 1 only appears as a heading and does not state any rule.

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  173. 64

    AI-assisted research summary: Art. 64.

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  177. 4

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  179. 6

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  180. 7

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  181. 65

    AI-assisted research summary: This article text only contains editorial notes about subsections being worded as established by another act or added by another act.

    Art. 65. § 124)W brzmieniu ustalonym przez art. 5 pkt 9 lit. a ustawy, o której mowa w odnośniku 3.. § 224)W brzmieniu ustalonym przez art. 5 pkt 9 lit. a ustawy, o której mowa w odnośniku 3.. § 2a25)Dodany przez art. 5 pkt 9 lit. b ustawy, o której mowa w odnośniku 3.. § 2b25)Dodany przez art. 5 pkt 9 lit. b ustawy, o której mowa w odnośniku 3..
  182. 3

    AI-assisted research summary: This provision states that § 426 is in the wording established by Article 5 point 9(c) of the act referred to in footnote 3.

    § 3. § 426)W brzmieniu ustalonym przez art. 5 pkt 9 lit. c ustawy, o której mowa w odnośniku 3..
  183. 66

    AI-assisted research summary: Art. 66.

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  184. 1

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  185. 2

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  186. 67

    AI-assisted research summary: Article 67.

    Art. 67.
  187. 1

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  189. 3

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  190. 4

    AI-assisted research summary: This provision is a short amendment note indicating that Article 67a27 was added by another statute.

    § 4. Art. 67a27)Dodany przez art. 5 pkt 10 ustawy, o której mowa w odnośniku 3..
  191. 1

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  192. 2

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  193. 68

    AI-assisted research summary: Art. 68.

    Art. 68.
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  196. 3

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  197. 69

    AI-assisted research summary: Art. 69.

    Art. 69.
  198. 1

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  199. 2

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  200. 3

    AI-assisted research summary: § 3.

    § 3.

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