Fiscal Penal Code of 13 April 1960.

Texts

The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.

Related acts

Acts referring to this act

• Repealing Acts: Foreign Exchange Penal Law of March 28, 1952.
• Repealing Acts: Decree of April 11, 1947, on Tax Penal Law.
• Acts Declared Repealed: Fiscal Penal Code of 26 October 1971.
• Amending Acts: Law of January 21, 1958, on increased protection of social property against damages resulting from crime.
• Amending Acts: Regulation of the President of the Republic of October 27, 1933, on customs law.
• Amended Acts: Fiscal Penal Code of 26 October 1971.
• Amended Acts: Law of December 22, 1969, on maintaining certain existing criminal law provisions in force for a transitional period.
• Amended Acts: Law of January 23, 1968, on the pension fund.
• Amended Acts: Law of 29 June 1963 Amending the Fiscal Penal Code.
• Amended Acts: Law of July 14, 1961, Customs Law.
• References: Order of the Minister of Foreign Trade of May 19, 1965, on the determination of the territorial jurisdiction of customs offices in investigations of fiscal offenses.
• References: Order of the Minister of Foreign Trade of May 11, 1964, amending the order on determining the territorial jurisdiction of customs offices in investigations of fiscal offenses.
• References: Order of the Minister of Foreign Trade of September 12, 1962, on the determination of the territorial jurisdiction of customs offices in investigations of fiscal offenses.
• References: Order of the Minister of Finance of October 6, 1961, amending the order of September 13, 1957, on the pattern of the special identification card and identification badge for employees of control and audit inspectorates.
• References: Order of the Minister of Finance of April 17, 1961, on the transfer of powers specified in Art. 127 § 1 of the Fiscal Penal Code to financial adjudicating bodies of the second instance.
• References: Regulation of the Council of Ministers of March 8, 1967, on the disposal of certain movables constituting State property or subject to sale by state administration bodies under special provisions.
• References: Regulation of the Minister of Finance of December 31, 1960, on the principles of taxation of income earned from poultry hatching and breeding, not conducted within a farm.
• References: Law of November 16, 1960, on amending the decree of October 26, 1960, on tax liabilities.
• References: Regulation of the Minister of Foreign Trade of August 5, 1960, on the jurisdiction of customs offices authorized to adjudicate in tax penal proceedings.
• References: Regulation of the Minister of Finance of December 7, 1965, on the collection in lump-sum form of turnover, income, and equalization taxes from the revenues of craft establishments for services rendered through craft supply and sales cooperatives.
• References: Regulation of the Minister of Foreign Trade of May 19, 1965, on the jurisdiction of customs offices authorized to adjudicate in fiscal penal proceedings.
• References: Decree of 20 July 1964 on Amnesty.
• References: Regulation of the Minister of Transport of April 27, 1964, on domestic freight forwarding.
• References: Regulation of the Minister of Foreign Trade of September 3, 1960, on determining the territorial jurisdiction of customs offices in criminal tax investigations.
• References: Circular of the Minister of Finance of January 14, 1969, on the legal and foreign exchange qualifications of donations of items imported by foreigners under conditional customs clearance.
• References: Announcement of the First President of the Supreme Court of April 28, 1967, on guidelines for the administration of justice and court practice regarding proceedings and sentencing for recidivists.
• Legal Basis: Regulation of the Minister of Foreign Trade of May 19, 1965, on the jurisdiction of customs offices authorized to adjudicate in fiscal penal proceedings.
• Legal Basis: Order of the Minister of Finance of April 17, 1961, on the transfer of powers specified in Art. 127 § 1 of the Fiscal Penal Code to financial adjudicating bodies of the second instance.
• Legal Basis: Regulation of the Minister of Foreign Trade of August 5, 1960, on the jurisdiction of customs offices authorized to adjudicate in tax penal proceedings.
• Legal Basis: Regulation of the Minister of Foreign Trade of September 12, 1962, amending the regulation on the competence of customs offices authorized to adjudicate in fiscal penal proceedings.
• Legal Basis: Regulation of the Minister of Foreign Trade of May 11, 1964, amending the regulation concerning the jurisdiction of customs offices authorized to adjudicate in fiscal penal proceedings.
• Legal Basis from Art.: Order of the Minister of Finance of April 17, 1961, on the transfer of powers specified in Art. 127 § 1 of the Fiscal Penal Code to financial adjudicating bodies of the second instance.
• Legal Basis from Art.: Order of the Minister of Finance of April 17, 1961, on the transfer of powers specified in Art. 127 § 1 of the Fiscal Penal Code to financial adjudicating bodies of the second instance.
• Repeals Resulting From: Regulation of the Minister of the Treasury of June 21, 1947, on the determination of tax administration authorities authorized to adjudicate in cases of tax offenses.
• Repeals Resulting From: Law of 7 March 1950 on the amendment of certain provisions of the fiscal penal law.
• Repeals Resulting From: Decree of March 20, 1946, on the amendment of the law of July 1, 1926, on stamp duties.
• Repeals Resulting From: Regulation of the Ministers of Public Administration and the Recovered Territories of December 31, 1947, issued in agreement with the Minister of Justice, on the jurisdiction of self-government bodies in the area of adjudication in tax penal cases.