Art. 16a of the Fiscal Penal Codeattorney at lawavoidance of criminal liabilitycorrection of the tax returnexclusion of punishmentFiscal offensepreparatory proceedings for a tax offensetax advisortax criminal liability of a board membertax criminal liability of the CFOtax offenceunderstated taxAvoiding Penal Fiscal Liability by Correcting a Tax Return
September 13, 2021
Article 16a of Poland’s Fiscal Penal Code provides circumstances in which correcting a defective tax return can protect an individual from penal fiscal liability. We explain the requirements, including payment of outstanding tax, and situations where this protection may no longer be available.