Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 10 marca 2023 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Kodeks karny skarbowy — Part 1 | Dz.U. 2023 poz. 654 — Poland law | Esheria

Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 10 marca 2023 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Kodeks karny skarbowy

Part 1 of 5 · provisions 1–200

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

AI-assisted research synopsis — verify against the official legal text below.

Jurisdiction
Poland
Instrument
Notice
Citation
Dz.U. 2023 poz. 654
Status
Expired
Version
Undated source snapshot
Language
pl
Updated
Official source
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Statute overview

About this statute

This notice announces the consolidated text of the Polish Fiscal Penal Code. Art. 29. 1) 2) 3) 4) 5) 6) 7) 2) This text only shows the heading for Article 33 and the title of the consolidated Fiscal Penal Code. Art. 1. § 1.

Legal text

Provisions of Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 10 marca 2023 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Kodeks karny skarbowy

Showing 200 of 993

Part preamble

Preamble

  1. preamble

    AI-assisted research summary: This notice announces the consolidated text of the Polish Fiscal Penal Code.

    Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiejz dnia 10 marca 2023 r.w sprawie ogłoszenia jednolitego tekstu ustawy - Kodeks karny skarbowy Spis treści Treść obwieszczenia 1. 1) 2) 2. 1)
  1. 29

    AI-assisted research summary: Art. 29. 1) 2) 3) 4) 5) 6) 7) 2)

    Art. 29. 1) 2) 3) 4) 5) 6) 7) 2)
  2. 33

    AI-assisted research summary: This text only shows the heading for Article 33 and the title of the consolidated Fiscal Penal Code.

    Art. 33. 1) 2) 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
  3. 1

    AI-assisted research summary: Art. 1.

    Art. 1.
  4. 1

    AI-assisted research summary: § 1.

    § 1.
  5. 2

    AI-assisted research summary: § 2.

    § 2.
  6. 3

    AI-assisted research summary: § 3.

    § 3.
  7. 4

    AI-assisted research summary: § 4.

    § 4.
  8. 2

    AI-assisted research summary: Art. 2.

    Art. 2.
  9. 1

    AI-assisted research summary: § 1.

    § 1.
  10. 2

    AI-assisted research summary: § 2.

    § 2.
  11. 3

    AI-assisted research summary: § 3.

    § 3.
  12. 4

    AI-assisted research summary: § 4.

    § 4.
  13. 5

    AI-assisted research summary: § 5.

    § 5.
  14. 6

    AI-assisted research summary: § 6.

    § 6.
  15. 3

    AI-assisted research summary: Article 3.

    Art. 3.
  16. 1

    AI-assisted research summary: § 1.

    § 1.
  17. 2

    AI-assisted research summary: § 2.

    § 2.
  18. 3

    AI-assisted research summary: § 3.

    § 3.
  19. 3a

    AI-assisted research summary: § 3a is identified, but no substantive rule text is provided here.

    § 3a.
  20. 4

    AI-assisted research summary: § 4.

    § 4.
  21. 5

    AI-assisted research summary: § 5.

    § 5.
  22. 4

    AI-assisted research summary: Art. 4.

    Art. 4.
  23. 1

    AI-assisted research summary: § 1.

    § 1.
  24. 2

    AI-assisted research summary: § 2.

    § 2.
  25. 3

    AI-assisted research summary: § 3.

    § 3.
  26. 5

    AI-assisted research summary: Art. 5.

    Art. 5.
  27. 1

    AI-assisted research summary: § 1.

    § 1.
  28. 2

    AI-assisted research summary: § 2.

    § 2.
  29. 6

    AI-assisted research summary: Art. 6.

    Art. 6.
  30. 1

    AI-assisted research summary: § 1.

    § 1.
  31. 2

    AI-assisted research summary: § 2.

    § 2.
  32. 7

    AI-assisted research summary: Art. 7.

    Art. 7.
  33. 1

    AI-assisted research summary: § 1.

    § 1.
  34. 2

    AI-assisted research summary: § 2.

    § 2.
  35. 8

    AI-assisted research summary: Art. 8.

    Art. 8.
  36. 1

    AI-assisted research summary: § 1.

    § 1.
  37. 2

    AI-assisted research summary: § 2.

    § 2.
  38. 3

    AI-assisted research summary: § 3.

    § 3.
  39. 9

    AI-assisted research summary: Art. 9.

    Art. 9.
  40. 1

    AI-assisted research summary: § 1.

    § 1.
  41. 2

    AI-assisted research summary: § 2.

    § 2.
  42. 3

    AI-assisted research summary: § 3.

    § 3.
  43. 10

    AI-assisted research summary: Art. 10.

    Art. 10.
  44. 1

    AI-assisted research summary: § 1.

    § 1.
  45. 2

    AI-assisted research summary: Only the section label is shown; no substantive rule appears in the provided text.

    § 2.
  46. 3

    AI-assisted research summary: § 3.

    § 3.
  47. 4

    AI-assisted research summary: § 4.

    § 4.
  48. 5

    AI-assisted research summary: § 5.

    § 5.
  49. 11

    AI-assisted research summary: Art. 11.

    Art. 11.
  50. 1

    AI-assisted research summary: § 1.

    § 1.
  51. 2

    AI-assisted research summary: § 2.

    § 2.
  52. 3

    AI-assisted research summary: Section 3 only.

    § 3.
  53. 4

    AI-assisted research summary: § 4.

    § 4.
  54. 12

    AI-assisted research summary: Art. 12.

    Art. 12.
  55. 1

    AI-assisted research summary: § 1.

    § 1.
  56. 2

    AI-assisted research summary: § 2.

    § 2.
  57. 3

    AI-assisted research summary: § 3.

    § 3.
  58. 13

    AI-assisted research summary: Art. 13.

    Art. 13.
  59. 1

    AI-assisted research summary: § 1.

    § 1.
  60. 2

    AI-assisted research summary: § 2.

    § 2.
  61. 14

    AI-assisted research summary: Art. 14.

    Art. 14.
  62. 15

    AI-assisted research summary: Art. 15.

    Art. 15.
  63. 1

    AI-assisted research summary: § 1.

    § 1.
  64. 2

    AI-assisted research summary: § 2.

    § 2.
  65. 3

    AI-assisted research summary: § 3.

    § 3.
  66. 4

    AI-assisted research summary: This provision is a heading for Chapter 2: failure to punish the offender.

    § 4. Rozdział 2 Zaniechanie ukarania sprawcy
  67. 16

    AI-assisted research summary: Art. 16.

    Art. 16.
  68. 1

    AI-assisted research summary: § 1.

    § 1.
  69. 2

    AI-assisted research summary: Section 2 only.

    § 2.
  70. 3

    AI-assisted research summary: § 3.

    § 3.
  71. 4

    AI-assisted research summary: This text says § 4a was added by an amendment act.

    § 4. § 4a1)Dodany przez art. 9 pkt 1 ustawy z dnia 8 czerwca 2022 r. o zmianie niektórych ustaw w celu automatyzacji załatwiania niektórych spraw przez Krajową Administrację Skarbową (Dz. U. poz. 1301), która weszła w życie z dniem 7 lipca 2022 r..
  72. 5

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

    § 5. 1) 2)
  73. 6

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

    § 6. 1) 2) 3) 4)
  74. 16a

    AI-assisted research summary: Art. 16a.

    Art. 16a.
  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: Art. 17.

    Art. 17.
  80. 1

    AI-assisted research summary: The text only contains section numbering and placeholders; it does not state a substantive rule.

    § 1. 1) 2) 3) 4)
  81. 2

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

    § 2. 1) 2) 3)
  82. 18

    AI-assisted research summary: Article 18 is identified, but no rule text is provided here.

    Art. 18.
  83. 1

    AI-assisted research summary: No substantive rule is stated here; the text only contains numbering.

    § 1. 1) 2)
  84. 2

    AI-assisted research summary: § 2.

    § 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: § 2.

    § 2.
  89. 3

    AI-assisted research summary: § 3.

    § 3.
  90. 4

    AI-assisted research summary: This provision identifies Chapter 3 as “Tax offences.”

    § 4. Rozdział 3 Przestępstwa skarbowe
  91. 20

    AI-assisted research summary: Art. 20.

    Art. 20.
  92. 1

    AI-assisted research summary: This wording applies until the amendment referred to in note 3 takes effect.

    § 1. § 22)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 3.. § 23)Ze zmianą wprowadzoną przez art. 13 pkt 1 ustawy z dnia 7 lipca 2022 r. o zmianie ustawy - Kodeks karny oraz niektórych innych ustaw (Dz. U. poz. 2600 oraz z 2023 r. poz. 403), która wejdzie w życie z dniem 1 października 2023 r..
  93. 3

    AI-assisted research summary: No substantive rule is stated in this provision text.

    § 3.
  94. 4

    AI-assisted research summary: § 4.

    § 4.
  95. 5

    AI-assisted research summary: § 5.

    § 5.
  96. 6

    AI-assisted research summary: § 6.

    § 6.
  97. 21

    AI-assisted research summary: Art. 21.

    Art. 21.
  98. 1

    AI-assisted research summary: § 1.

    § 1.
  99. 2

    AI-assisted research summary: § 2.

    § 2.
  100. 3

    AI-assisted research summary: Section 3 contains only the section marker and does not state any rule.

    § 3.
  101. 22

    AI-assisted research summary: Art. 22.

    Art. 22.
  102. 1

    AI-assisted research summary: The excerpt only shows section numbering and list markers.

    § 1. 1) 2) 3)
  103. 2

    AI-assisted research summary: This provision only lists numbered subsections and lettered points; no substantive rule is stated in the text provided.

    § 2. 1) 2) 3) 4) 4a) 5) 6) 7) 8) a) b) c)
  104. 3

    AI-assisted research summary: No substantive rule is stated here; the text only shows numbered placeholders.

    § 3. 1) 2) 3) 4) 5) 6)
  105. 23

    AI-assisted research summary: Article 23.

    Art. 23.
  106. 1

    AI-assisted research summary: § 1.

    § 1.
  107. 2

    AI-assisted research summary: § 2.

    § 2.
  108. 3

    AI-assisted research summary: § 3.

    § 3.
  109. 24

    AI-assisted research summary: Article 24.

    Art. 24.
  110. 1

    AI-assisted research summary: § 1.

    § 1.
  111. 2

    AI-assisted research summary: § 2.

    § 2.
  112. 3

    AI-assisted research summary: § 3.

    § 3.
  113. 4

    AI-assisted research summary: § 4.

    § 4.
  114. 5

    AI-assisted research summary: § 5.

    § 5.
  115. 25

    AI-assisted research summary: Art. 25.

    Art. 25.
  116. 1

    AI-assisted research summary: § 1.

    § 1.
  117. 2

    AI-assisted research summary: § 2.

    § 2.
  118. 3

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

    § 3. 1) 2)
  119. 26

    AI-assisted research summary: Art. 26.

    Art. 26.
  120. 1

    AI-assisted research summary: § 1.

    § 1.
  121. 2

    AI-assisted research summary: § 2.

    § 2.
  122. 3

    AI-assisted research summary: § 3.

    § 3.
  123. 4

    AI-assisted research summary: § 4.

    § 4.
  124. 27

    AI-assisted research summary: Art. 27.

    Art. 27.
  125. 1

    AI-assisted research summary: § 1.

    § 1.
  126. 2

    AI-assisted research summary: § 2.

    § 2.
  127. 28

    AI-assisted research summary: Art. 28.

    Art. 28.
  128. 1

    AI-assisted research summary: § 1.

    § 1.
  129. 2

    AI-assisted research summary: § 2.

    § 2.
  130. 29

    AI-assisted research summary: Article 29 is listed, but the provided text contains no substantive rule.

    Art. 29. 1) 2) 3) 4)
  131. 30

    AI-assisted research summary: Article 30.

    Art. 30.
  132. 1

    AI-assisted research summary: § 1.

    § 1.
  133. 2

    AI-assisted research summary: § 2.

    § 2.
  134. 3

    AI-assisted research summary: § 3.

    § 3.
  135. 4

    AI-assisted research summary: § 4.

    § 4.
  136. 4a

    AI-assisted research summary: § 4a.

    § 4a.
  137. 5

    AI-assisted research summary: § 5.

    § 5.
  138. 5a

    AI-assisted research summary: Only the heading “§ 5a.” is provided; no substantive rule can be extracted.

    § 5a.
  139. 6

    AI-assisted research summary: Section 6.

    § 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: § 5.

    § 5.
  147. 6

    AI-assisted research summary: § 6.

    § 6.
  148. 7

    AI-assisted research summary: § 7.

    § 7.
  149. 32

    AI-assisted research summary: Art. 32.

    Art. 32.
  150. 1

    AI-assisted research summary: Section 1.

    § 1.
  151. 2

    AI-assisted research summary: § 2.

    § 2.
  152. 3

    AI-assisted research summary: § 3.

    § 3.
  153. 4

    AI-assisted research summary: § 4.

    § 4.
  154. 33

    AI-assisted research summary: Art. 33.

    Art. 33.
  155. 1

    AI-assisted research summary: § 1.

    § 1.
  156. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  157. 2

    AI-assisted research summary: § 2.

    § 2.
  158. 3

    AI-assisted research summary: § 3.

    § 3.
  159. 4

    AI-assisted research summary: § 4.

    § 4.
  160. 5

    AI-assisted research summary: § 5.

    § 5.
  161. 6

    AI-assisted research summary: § 6.

    § 6.
  162. 7

    AI-assisted research summary: § 7.

    § 7.
  163. 34

    AI-assisted research summary: Art. 34.

    Art. 34.
  164. 1

    AI-assisted research summary: § 1.

    § 1.
  165. 2

    AI-assisted research summary: § 2.

    § 2.
  166. 3

    AI-assisted research summary: Section 3.

    § 3.
  167. 4

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

    § 4.
  168. 35

    AI-assisted research summary: Article 35.

    Art. 35.
  169. 36

    AI-assisted research summary: Art. 36.

    Art. 36.
  170. 1

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

    § 1. 1) 2) 3)
  171. 2

    AI-assisted research summary: § 2.

    § 2.
  172. 3

    AI-assisted research summary: § 3.

    § 3.
  173. 3a

    AI-assisted research summary: § 3a.

    § 3a.
  174. 4

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

    § 4. 1) 2) 3) 4)
  175. 5

    AI-assisted research summary: § 5.

    § 5.
  176. 37

    AI-assisted research summary: Art. 37.

    Art. 37.
  177. 1

    AI-assisted research summary: This provision contains only numbered placeholders and does not state any substantive rule.

    § 1. 1) 1a) 2) 3) 4) 5) 6) 7)
  178. 2

    AI-assisted research summary: § 2.

    § 2.
  179. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  180. 3

    AI-assisted research summary: § 3.

    § 3.
  181. 4

    AI-assisted research summary: § 4.

    § 4.
  182. 38

    AI-assisted research summary: Art. 38.

    Art. 38.
  183. 1

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

    § 1. 1) 2) 3)
  184. 2

    AI-assisted research summary: This provision contains only section numbering and placeholders, without a substantive rule.

    § 2. 1) 2) 3)
  185. 3

    AI-assisted research summary: § 3.

    § 3.
  186. 39

    AI-assisted research summary: Article 39.

    Art. 39.
  187. 1

    AI-assisted research summary: This text says that § 24 applies in this wording until the referenced amendment takes effect, and § 25 is in the wording set by the cited act.

    § 1. § 24)W tym brzmieniu obowiązuje do wejścia w życie zmiany, o której mowa w odnośniku 5.. § 25)W brzmieniu ustalonym przez art. 13 pkt 2 ustawy, o której mowa w odnośniku 3..
  188. 40

    AI-assisted research summary: Art. 40.

    Art. 40.
  189. 1

    AI-assisted research summary: § 1.

    § 1.
  190. 2

    AI-assisted research summary: § 2.

    § 2.
  191. 3

    AI-assisted research summary: § 3.

    § 3.
  192. 41

    AI-assisted research summary: Art. 41.

    Art. 41.
  193. 1

    AI-assisted research summary: § 1.

    § 1.
  194. 2

    AI-assisted research summary: Section 2.

    § 2.
  195. 3

    AI-assisted research summary: § 3.

    § 3.
  196. 4

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

    § 4. 1) 2)
  197. 41a

    AI-assisted research summary: Art. 41a.

    Art. 41a.
  198. 1

    AI-assisted research summary: § 1.

    § 1.
  199. 2

    AI-assisted research summary: § 2.

    § 2.

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