Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 11 marca 2024 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Kodeks karny skarbowy — Part 1 | Dz.U. 2024 poz. 628 — Poland law | Esheria

Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 11 marca 2024 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 Fiscal Penal Code.

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

Jurisdiction
Poland
Instrument
Notice
Citation
Dz.U. 2024 poz. 628
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 forfeiture border controls competence of authorities compliance conditional discontinuance conditional release conditional suspension confiscation court procedure criminal enforcement criminal fines criminal procedure criminal proceedings cross-border trade customs compliance customs obligations customs terms definitions documentation retention enforcement evidence excise goods execution of judgments +28 more

Statute overview

About this statute

This notice announces the consolidated text of the Fiscal Penal Code. This article says the act implements EU Directive 2017/1371 and includes a footnote added by later amendment. Art. 1. § 1. § 2.

Legal text

Provisions of Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 11 marca 2024 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Kodeks karny skarbowy

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Part preamble

Preamble

  1. preamble

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

    Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiejz dnia 11 marca 2024 r.w sprawie ogłoszenia jednolitego tekstu ustawy - Kodeks karny skarbowy Spis treści Treść obwieszczenia 1. 2.
  1. 8

    AI-assisted research summary: This article says the act implements EU Directive 2017/1371 and includes a footnote added by later amendment.

    Art. 8. Załącznik - Tekst jednolity ustawy z dnia 10 września 1999 r. Kodeks karny skarbowy1)[I)] Niniejsza ustawa w zakresie swojej regulacji realizuje postanowienia aaadyrektywy Parlamentu Europejskiego i Rady (UE) 2017/1371 z aaadnia 5 lipca 2017 r. w sprawie zwalczania za pośrednictwem prawa karnego nadużyć na szkodę interesów finansowych Unii (Dz. Urz. UE L 198 z 28.07.2017, str. 29). [I)] Odnośnik nr 1 do tytułu ustawy dodany przez art. 4 ustawy z dnia 14 kwietnia 2023 r. o zmianie ustawy - Kodeks postępowania karnego oraz niektórych innych ustaw (Dz. U. poz. 818); wszedł w życie z dniem 13 maja 2023 r. Tytuł I PRZESTĘPSTWA SKARBOWE I WYKROCZENIA SKARBOWE Dział I aaaCzęść ogólna Rozdział 1 Przepisy wstępne
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    AI-assisted research summary: Section 3 only identifies the provision and contains no substantive rule.

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    AI-assisted research summary: Section 4 is a heading for Chapter 2, titled “Zaniechanie ukarania sprawcy.”

    § 4. Rozdział 2 Zaniechanie ukarania sprawcy
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    AI-assisted research summary: The excerpt contains only the section marker “§ 2.” and list markers “1) 2) 3)”, without any substantive rule text.

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    AI-assisted research summary: Section 1 contains only items “1)” and “2)” in the provided text.

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    AI-assisted research summary: This provision labels Chapter 3 as dealing with tax offences.

    § 4. Rozdział 3 Przestępstwa skarbowe
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    AI-assisted research summary: This provision shows subsection numbering only and does not state a substantive rule in the provided text.

    § 2. 1) 2) 3) 4) 4a) 5) 6) 7) 8) a) b) c)
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    AI-assisted research summary: § 3. 1) 2) 3) 4) 5) 6)

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