What are fiscal penal cases and what are their consequences?

Criminal tax cases represent one of the most complex and demanding areas of law, combining elements of criminal law with tax regulations. They concern situations where an individual or legal entity violates tax regulations, potentially resulting in criminal liability under the provisions of the Criminal Fiscal Code. These matters primarily involve accountants, tax advisors, accounting offices, but also taxpayers. Recently, we have observed an increase in the activity of tax authorities, who diligently enforce the tax obligations of entrepreneurs and individuals not engaged in business activities.

Criminal Tax Cases – Examples

What exactly are criminal tax cases? They encompass fiscal crimes and offenses, which are acts or omissions that violate tax, customs, excise, or foreign exchange obligations. They most commonly involve:

• tax evasion – which may manifest as concealing income, falsifying invoices, understating the tax base, or selecting an incorrect tax rate,
• irregularities in VAT settlements – such as issuing empty invoices, deducting input tax without the right to do so, or conducting transactions to gain VAT benefits,
• smuggling of goods – including illegal trade in excise goods,
• violations of record-keeping obligations – failure to maintain accounting books, inaccurate documentation of transactions.

It is important to remember that criminal cases are not the same as criminal tax cases. The former involves a crime in a general sense, while the latter includes a tax, fiscal, or treasury background.

What Are the Distinctions Between Crimes and Offenses in Criminal Tax Law?

The Criminal Fiscal Code distinguishes two types of prohibited acts:

• fiscal crime – when the value of the depletion or risk of depletion exceeds the statutory threshold (e.g., 10,000 PLN in the case of VAT),
• fiscal offense – when the value is lower but still constitutes a violation of the law.

The classification of the act is crucial. For the perpetrator, it is most advantageous if it is recognized as a fiscal offense. In such cases, criminal tax law still provides for sanctions, but they are significantly milder than for crimes.

Data from the Ministry of Finance indicate that the number of criminal tax cases is increasing annually, particularly in the areas of VAT and excise. Tax authorities are increasingly using analytical tools and international cooperation, which enhances the effectiveness of detecting irregularities. A KKS lawyer is an invaluable aid for individuals and entrepreneurs accused of a fiscal crime or offense.

What Does the Procedure in Criminal Tax Cases Look Like?

Criminal tax law provides for the initiation of proceedings by tax authorities (e.g., tax office, National Revenue Administration) or law enforcement agencies (e.g., the prosecutor's office). It consists of the following stages:

• initiation of preparatory proceedings – based on a notification or as a result of an audit,
• evidence gathering – interviews, document analysis, expert opinions. If evidence is lacking, the proceedings should be discontinued,
• bringing charges – formal presentation of suspicion of committing an act,
• court proceedings – resolution of the case by a criminal court or commercial court.

How Can a Criminal Tax Lawyer Assist?

The role of a lawyer in criminal tax cases is extensive. The lawyer usually does not participate in the audit itself, but it is important for them to be involved in the proceedings. Effective defense in criminal tax cases requires specialized knowledge of tax and criminal law. Key elements of the defense strategy include:

• document analysis – verification of books, invoices, tax declarations, and other documents that serve as evidence in the case,
• assessment of the legality of authorities' actions – e.g., whether the audit was conducted in accordance with procedures,
• negotiations with law enforcement agencies – sometimes voluntary submission to punishment can be beneficial,
• court representation – protecting the client's interests, presenting evidence, examining witnesses.

For entrepreneurs, criminal tax cases can have serious consequences – not only legal but also reputational and financial. Therefore, it is crucial to quickly seek the assistance of an experienced lawyer. However, it is important to remember that not everyone specializes in tax and fiscal matters. It is complex and requires not only theoretical knowledge but also experience. Law Firm Gdańsk offers assistance to both entrepreneurs and individuals facing criminal tax law issues.

How to Avoid Criminal Tax Liability?

A good criminal and tax lawyer assists not only when law enforcement agencies initiate proceedings. Support is also available earlier, which is important, especially if you run a business. The best methods of protection against criminal tax liability include diligent documentation, regular consultations with a tax advisor, and prompt response to authorities' summons. Unsure of the consequences a specific transaction or business venture might bring? Consult with a lawyer specializing in criminal tax matters. A criminal tax lawyer can also assist when you are already working with a tax advisor. The specialized knowledge they possess complements the expertise of a tax professional.

In case of doubts or when you realize an unintentional offense, it is worth utilizing the institution of active repentance, which allows for avoiding punishment in case of voluntary disclosure of the violation. A lawyer, after analyzing the case, will also indicate the next steps to take with the tax authorities.

If you need ongoing legal services or wish to seek advice in a specific situation, schedule a meeting at our law firm. We ensure a professional approach, discretion, and guarantee timeliness. Our clients can count on full support from a criminal tax lawyer.