Criminal sanctions
Penal Code
Article 271 of the Penal Code
§ 1. A public official or another person authorised to issue a document who certifies an untruth in it as to a circumstance of legal significance is liable to imprisonment for between 3 months and 5 years.
§ 2. In a case of lesser gravity the perpetrator is liable to a fine or to the penalty of restriction of liberty.
§ 3. If the perpetrator commits the act described in § 1 in order to obtain a financial or personal benefit, that person is liable to imprisonment for between 6 months and 8 years."
Criminal liability may extend to the members of the management board who sign the statement on the preparation of the local documentation and on the terms of the transaction corresponding to the terms that unrelated parties would have agreed.
Article 296. § 1. Whoever, being obliged under a statutory provision, a decision of the competent authority or a contract to deal with the financial affairs or the business activity of a natural person, a legal person or an organisational unit without legal personality, causes it considerable financial loss by abusing the powers granted to them or by failing to perform a duty incumbent on them, is liable to imprisonment for between 3 months and 5 years.
The provision above may apply where fiscal penal and tax penalties are imposed as a result of the conduct of a particular natural person.
Act on the liability of collective entities
Under the Act on the liability of collective entities for acts prohibited on pain of penalty, a collective entity is liable if a natural person acting on behalf of or in the interest of that entity, within the scope of a duty or power to represent it, to take decisions on its behalf or to exercise internal control, or a person permitted to act with the consent or knowledge of such a person, commits a fiscal offence against the tax obligations set out in Article 54 of the Fiscal Penal Code cited above. For such a fiscal offence committed by a natural person, the collective entity is liable to a pecuniary penalty of between PLN 1,000 and PLN 5,000,000, but no higher than 3% of the revenue earned in the financial year in which the prohibited act forming the basis of the collective entity's liability was committed, as determined by the court.