Obwieszczenie Marszałka Sejmu Rzeczypospolitej Polskiej z dnia 11 marca 2024 r. w sprawie ogłoszenia jednolitego tekstu ustawy - Kodeks karny skarbowy — Part 4 | 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 4 of 5 · provisions 601–800

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
View official record ↗
Complete work
View statute overview

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

Showing 200 of 997

  1. 2

    AI-assisted research summary: Section 2 only identifies the provision and contains no substantive rule text.

    § 2.
  2. 105

    AI-assisted research summary: Art. 105.

    Art. 105.
  3. 106

    AI-assisted research summary: Article 106 is identified, but no substantive rule is provided in the source text.

    Art. 106.
  4. 106a

    AI-assisted research summary: Only the label “Art. 106a.” is provided; no substantive rule appears in the supplied text.

    Art. 106a.
  5. 106b

    AI-assisted research summary: Article 106b.

    Art. 106b.
  6. 106c

    AI-assisted research summary: Article 106c.

    Art. 106c.
  7. 1

    AI-assisted research summary: § 1.

    § 1.
  8. 2

    AI-assisted research summary: § 2.

    § 2.
  9. 106d

    AI-assisted research summary: Article 106d is identified by title only; no substantive rule is stated in the provided text.

    Art. 106d.
  10. 1

    AI-assisted research summary: Section 1.

    § 1.
  11. 2

    AI-assisted research summary: § 2.

    § 2.
  12. 106e

    AI-assisted research summary: Only the article heading is provided; no operative rule text appears in the source text.

    Art. 106e.
  13. 106f

    AI-assisted research summary: Article heading only; no rule text is provided here.

    Art. 106f.
  14. 106g

    AI-assisted research summary: Article 106g is identified by title only; no rule text is provided here.

    Art. 106g.
  15. 106h

    AI-assisted research summary: Art. 106h.

    Art. 106h.
  16. 106i

    AI-assisted research summary: Art. 106i.

    Art. 106i.
  17. 106j

    AI-assisted research summary: Art. 106j.

    Art. 106j.
  18. 1

    AI-assisted research summary: § 1.

    § 1.
  19. 2

    AI-assisted research summary: § 2.

    § 2.
  20. 106k

    AI-assisted research summary: Art. 106k.

    Art. 106k.
  21. 106l

    AI-assisted research summary: Article 106l.

    Art. 106l.
  22. 1

    AI-assisted research summary: § 1.

    § 1.
  23. 2

    AI-assisted research summary: This provision only identifies § 2 and refers to Art. 106ł.

    § 2. Art. 106ł.
  24. 1

    AI-assisted research summary: § 1.

    § 1.
  25. 2

    AI-assisted research summary: This is a chapter heading about fiscal offences and fiscal petty offences related to organizing gambling games.

    § 2. Rozdział 9 Przestępstwa skarbowe i wykroczenia skarbowe przeciwko organizacji gier hazardowych
  26. 107

    AI-assisted research summary: Article 107.

    Art. 107.
  27. 1

    AI-assisted research summary: § 1.

    § 1.
  28. 2

    AI-assisted research summary: § 2.

    § 2.
  29. 3

    AI-assisted research summary: § 3.

    § 3.
  30. 4

    AI-assisted research summary: § 4.

    § 4.
  31. 107a

    AI-assisted research summary: Art. 107a.

    Art. 107a.
  32. 1

    AI-assisted research summary: § 1.

    § 1.
  33. 2

    AI-assisted research summary: § 2.

    § 2.
  34. 107b

    AI-assisted research summary: Art. 107b.

    Art. 107b.
  35. 1

    AI-assisted research summary: § 1.

    § 1.
  36. 2

    AI-assisted research summary: § 2.

    § 2.
  37. 107c

    AI-assisted research summary: Article 107c is identified, but no rule text is provided in the source text.

    Art. 107c.
  38. 107d

    AI-assisted research summary: Art. 107d.

    Art. 107d.
  39. 108

    AI-assisted research summary: Article 108 is identified, but no rule text is provided.

    Art. 108.
  40. 1

    AI-assisted research summary: § 1.

    § 1.
  41. 2

    AI-assisted research summary: § 2.

    § 2.
  42. 109

    AI-assisted research summary: Article 109.

    Art. 109.
  43. 110

    AI-assisted research summary: Art. 110.

    Art. 110.
  44. 110a

    AI-assisted research summary: Art. 110a.

    Art. 110a.
  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. 110b

    AI-assisted research summary: The provided text only identifies Article 110b.

    Art. 110b.
  49. 111

    AI-assisted research summary: Article 111.

    Art. 111.
  50. 1

    AI-assisted research summary: § 1.

    § 1.
  51. 2

    AI-assisted research summary: This provision is a heading for Chapter 10 of Title II on proceedings in tax offences and tax misdemeanours, plus related general provisions.

    § 2. Rozdział 10 Tytuł II POSTĘPOWANIE W SPRAWACH O PRZESTĘPSTWA SKARBOWE I WYKROCZENIA SKARBOWE Dział I Przepisy wstępne Rozdział 11 Przepisy ogólne
  52. 113

    AI-assisted research summary: Art. 113.

    Art. 113.
  53. 1

    AI-assisted research summary: § 1.

    § 1.
  54. 2

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

    § 2. 1) 2)
  55. 3

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

    § 3. 1) 2)
  56. 114

    AI-assisted research summary: Art. 114.

    Art. 114.
  57. 1

    AI-assisted research summary: § 1.

    § 1.
  58. 2

    AI-assisted research summary: § 2.

    § 2.
  59. 114a

    AI-assisted research summary: This provision is labeled Article 114a.

    Art. 114a.
  60. 114b

    AI-assisted research summary: Art. 114b.

    Art. 114b.
  61. 114c

    AI-assisted research summary: Art. 114c. 1) 2)

    Art. 114c. 1) 2)
  62. 115

    AI-assisted research summary: Art. 115.

    Art. 115.
  63. 1

    AI-assisted research summary: § 1.

    § 1.
  64. 1a

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

    § 1a. 1) 2)
  65. 2

    AI-assisted research summary: § 2.

    § 2.
  66. 3

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

    § 3. 1) 2)
  67. 116

    AI-assisted research summary: Article 116.

    Art. 116.
  68. 1

    AI-assisted research summary: § 1.

    § 1.
  69. 2

    AI-assisted research summary: § 2.

    § 2.
  70. 3

    AI-assisted research summary: § 3.

    § 3.
  71. 4

    AI-assisted research summary: § 4.

    § 4.
  72. 5

    AI-assisted research summary: § 5.

    § 5.
  73. 116a

    AI-assisted research summary: Art. 116a.

    Art. 116a.
  74. 117

    AI-assisted research summary: Art. 117.

    Art. 117.
  75. 1

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

    § 1. 1) 2) 3) 4)
  76. 2

    AI-assisted research summary: § 2.

    § 2.
  77. 3

    AI-assisted research summary: § 3.

    § 3.
  78. 118

    AI-assisted research summary: Article 118.

    Art. 118.
  79. 1

    AI-assisted research summary: This provision only shows section numbering and no substantive rule.

    § 1. 1) 2) 3) 4) 5) 6)
  80. 2

    AI-assisted research summary: § 2.

    § 2.
  81. 3

    AI-assisted research summary: § 3.

    § 3.
  82. 4

    AI-assisted research summary: § 4.

    § 4.
  83. 118a

    AI-assisted research summary: Art. 118a.

    Art. 118a.
  84. 1

    AI-assisted research summary: § 1.

    § 1.
  85. 2

    AI-assisted research summary: § 2.

    § 2.
  86. 3

    AI-assisted research summary: § 3.

    § 3.
  87. 4

    AI-assisted research summary: Section 4.

    § 4.
  88. 119

    AI-assisted research summary: Art. 119.

    Art. 119.
  89. 1

    AI-assisted research summary: § 1.

    § 1.
  90. 2

    AI-assisted research summary: § 2.

    § 2.
  91. 3

    AI-assisted research summary: Chapter 12 concerns parties and their procedural representatives.

    § 3. Rozdział 12 Strony i ich procesowi przedstawiciele
  92. 120

    AI-assisted research summary: Art. 120.

    Art. 120.
  93. 1

    AI-assisted research summary: § 1.

    § 1.
  94. 2

    AI-assisted research summary: § 2.

    § 2.
  95. 3

    AI-assisted research summary: § 3.

    § 3.
  96. 121

    AI-assisted research summary: Art. 121.

    Art. 121.
  97. 1

    AI-assisted research summary: § 1.

    § 1.
  98. 2

    AI-assisted research summary: § 2.

    § 2.
  99. 3

    AI-assisted research summary: § 3.

    § 3.
  100. 122

    AI-assisted research summary: Article 122.

    Art. 122.
  101. 1

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

    § 1. 1) 2) 3)
  102. 2

    AI-assisted research summary: § 2.

    § 2.
  103. 3

    AI-assisted research summary: § 3.

    § 3.
  104. 122a

    AI-assisted research summary: Art. 122a.

    Art. 122a.
  105. 1

    AI-assisted research summary: § 1.

    § 1.
  106. 2

    AI-assisted research summary: § 2.

    § 2.
  107. 123

    AI-assisted research summary: Art. 123.

    Art. 123.
  108. 1

    AI-assisted research summary: § 1.

    § 1.
  109. 2

    AI-assisted research summary: § 2.

    § 2.
  110. 3

    AI-assisted research summary: § 3.

    § 3.
  111. 124

    AI-assisted research summary: Art. 124.

    Art. 124.
  112. 1

    AI-assisted research summary: § 1.

    § 1.
  113. 2

    AI-assisted research summary: § 2.

    § 2.
  114. 3

    AI-assisted research summary: § 3.

    § 3.
  115. 4

    AI-assisted research summary: § 4.

    § 4.
  116. 5

    AI-assisted research summary: § 5.

    § 5.
  117. 125

    AI-assisted research summary: Article 125 is identified by number only; no rule text is provided here.

    Art. 125.
  118. 1

    AI-assisted research summary: § 1.

    § 1.
  119. 2

    AI-assisted research summary: § 2.

    § 2.
  120. 3

    AI-assisted research summary: § 3.

    § 3.
  121. 4

    AI-assisted research summary: § 4.

    § 4.
  122. 5

    AI-assisted research summary: § 5.

    § 5.
  123. 6

    AI-assisted research summary: § 6.

    § 6.
  124. 126

    AI-assisted research summary: Article 126.

    Art. 126.
  125. 1

    AI-assisted research summary: § 1.

    § 1.
  126. 2

    AI-assisted research summary: § 2.

    § 2.
  127. 127

    AI-assisted research summary: Art. 127.

    Art. 127.
  128. 1

    AI-assisted research summary: § 1.

    § 1.
  129. 2

    AI-assisted research summary: § 2.

    § 2.
  130. 2a

    AI-assisted research summary: § 2a.

    § 2a.
  131. 2b

    AI-assisted research summary: § 2b.

    § 2b.
  132. 3

    AI-assisted research summary: § 3.

    § 3.
  133. 4

    AI-assisted research summary: § 4.

    § 4.
  134. 128

    AI-assisted research summary: Art. 128.

    Art. 128.
  135. 1

    AI-assisted research summary: § 1.

    § 1.
  136. 2

    AI-assisted research summary: § 2.

    § 2.
  137. 3

    AI-assisted research summary: § 3.

    § 3.
  138. 4

    AI-assisted research summary: Section 4.

    § 4.
  139. 5

    AI-assisted research summary: Section heading: Chapter 13 on seizure of things and property securing measures.

    § 5. Rozdział 13 Zatrzymanie rzeczy. Zabezpieczenie majątkowe
  140. 129

    AI-assisted research summary: This provision is labeled Article 129.

    Art. 129.
  141. 129a

    AI-assisted research summary: Art. 129a.

    Art. 129a.
  142. 1

    AI-assisted research summary: § 1.

    § 1.
  143. 2

    AI-assisted research summary: § 2.

    § 2.
  144. 130

    AI-assisted research summary: Art. 130.

    Art. 130.
  145. 131

    AI-assisted research summary: Art. 131.

    Art. 131.
  146. 1

    AI-assisted research summary: § 1.

    § 1.
  147. 2

    AI-assisted research summary: Section 2.

    § 2.
  148. 3

    AI-assisted research summary: § 3.

    § 3.
  149. 4

    AI-assisted research summary: § 4.

    § 4.
  150. 132

    AI-assisted research summary: Art. 132.

    Art. 132.
  151. 1

    AI-assisted research summary: § 1.

    § 1.
  152. 2

    AI-assisted research summary: § 2.

    § 2.
  153. 132a

    AI-assisted research summary: This provision is a heading for Chapter 14 on the competence of authorities in preparatory proceedings.

    Art. 132a. Rozdział 14 Właściwość organów postępowania przygotowawczego
  154. 133

    AI-assisted research summary: Art. 133.

    Art. 133.
  155. 1

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

    § 1. 1) 2) 3)
  156. 2

    AI-assisted research summary: § 2.

    § 2.
  157. 3

    AI-assisted research summary: § 3.

    § 3.
  158. 134

    AI-assisted research summary: Article 134.

    Art. 134.
  159. 1

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

    § 1. 1) 2) 3) 4) 5)
  160. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  161. 2

    AI-assisted research summary: § 2.

    § 2.
  162. 3

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

    § 3.
  163. 4

    AI-assisted research summary: § 4.

    § 4.
  164. 5

    AI-assisted research summary: § 5.

    § 5.
  165. 134a

    AI-assisted research summary: Art. 134a.

    Art. 134a.
  166. 1

    AI-assisted research summary: § 1.

    § 1.
  167. 2

    AI-assisted research summary: § 2.

    § 2.
  168. 135

    AI-assisted research summary: Art. 135.

    Art. 135.
  169. 1

    AI-assisted research summary: § 1.

    § 1.
  170. 2

    AI-assisted research summary: § 2.

    § 2.
  171. 3

    AI-assisted research summary: § 3.

    § 3.
  172. 4

    AI-assisted research summary: § 4.

    § 4.
  173. 5

    AI-assisted research summary: This provision is a heading for Section II on liability with the offender’s consent and Chapter 15 on mandate proceedings.

    § 5. Dział II Pociągnięcie do odpowiedzialności za zgodą sprawcy Rozdział 15 Postępowanie mandatowe
  174. 136

    AI-assisted research summary: Art. 136.

    Art. 136.
  175. 1

    AI-assisted research summary: § 1.

    § 1.
  176. 2

    AI-assisted research summary: § 2.

    § 2.
  177. 137

    AI-assisted research summary: Art. 137.

    Art. 137.
  178. 1

    AI-assisted research summary: § 1.

    § 1.
  179. 2

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

    § 2. 1) 2) 3) 4)
  180. 3

    AI-assisted research summary: § 3.

    § 3.
  181. 4

    AI-assisted research summary: § 4.

    § 4.
  182. 138

    AI-assisted research summary: Art. 138.

    Art. 138.
  183. 1

    AI-assisted research summary: Section 1 only lists items 1) and 2) and does not state a substantive rule in the text provided.

    § 1. 1) 2)
  184. 2

    AI-assisted research summary: § 2.

    § 2.
  185. 3

    AI-assisted research summary: § 3.

    § 3.
  186. 4

    AI-assisted research summary: § 4.

    § 4.
  187. 5

    AI-assisted research summary: § 5.

    § 5.
  188. 6

    AI-assisted research summary: § 6.

    § 6.
  189. 139

    AI-assisted research summary: Article 139.

    Art. 139.
  190. 1

    AI-assisted research summary: Section 1 only; no rule is stated in the provided text.

    § 1.
  191. 2

    AI-assisted research summary: § 2.

    § 2.
  192. 140

    AI-assisted research summary: Art. 140.

    Art. 140.
  193. 1

    AI-assisted research summary: § 1.

    § 1.
  194. 1a

    AI-assisted research summary: § 1a.

    § 1a.
  195. 2

    AI-assisted research summary: § 2.

    § 2.
  196. 3

    AI-assisted research summary: § 3.

    § 3.
  197. 4

    AI-assisted research summary: Section 4 only identifies the provision and states no rule in the provided text.

    § 4.
  198. 141

    AI-assisted research summary: This provision is a heading for Article 141, Chapter 16 on permission for voluntary submission to liability, Section 1 on the course of negotiations.

    Art. 141. Rozdział 16 Zezwolenie na dobrowolne poddanie się odpowiedzialności Oddział 1 Przebieg negocjacji
  199. 142

    AI-assisted research summary: Article 142.

    Art. 142.
  200. 1

    AI-assisted research summary: § 1.

    § 1.

Provision text is displayed from LexChat’s stored statute record. Use the official source links to verify amendments, commencement, and current legal force.