On June 22, 2021, the provisions extending the statute of limitations for tax offenses entered into force.
The provisions will apply retroactively, meaning that the suspension of the punishability period has been already effective since March 14, 2020.
The previously applicable provisions of the Fiscal Penal Code provide for a 5 or 10 year limitation period of criminal liability (depending on the nature of the offence committed). This period is extended by another 5 or 10 years if proceedings against the perpetrator are initiated during the indicated limitation period.
The regulations, which came into force yesterday, introduce an additional extension of the statute of limitations – this period does not run during the period of the epidemic threat and the epidemic state, and 6 months after the last of them has been revoked.
The new provisions apply retroactively. The suspension of the limitation period is in force already from the first day of the state of epidemic threat in Poland, i.e. from 14 March 2020.
This means that the period from March 14, 2020 to the date of lifting the state of epidemic threat and the state of epidemic and 6 months after the end of the last of them should not be included in the calculation of the limitation periods in cases of tax offenses. This regulation applies to all statutes of limitations that did not expire before March 14, 2020.
It should not be overlooked that the statute of limitations for a tax offense involving the reduction or exposure to the reduction of a tax liability ceases when the tax liability is time-barred.
This may therefore lead to a situation where, although the statute of limitations for tax offenses does not expire, the possibility of punishing this act ceases due to the statute of limitations for the tax liability involved in the prohibited act.
If you are interested in obtaining further information, or would like to discuss the impact of the above changes please contact:
Tomasz Michalik Tomasz.Michalik@mddp.pl tel. 501 733 720
Alicja Sarna Alicja.Sarna@mddp.pl tel. 502 529 023
Jakub Warnieło Jakub.Warnielo@mddp.pl tel. 600 816 431
or your advisor at MDDP.