Tax crime cases have been gaining in importance in recent years. This is due, among other things, to the measures taken to tighten up the tax system. Both common and criminal fiscal offences are subject to a limitation period for prosecution. The time with which certain offences and fiscal offences become time-barred depends on the threat of punishment.
Basic limitation periods
The Criminal Code and the Fiscal Penal Code differ in their approach to the statute of limitations. This is due to the different maximum sanctions provided for in the two statutes.
In the case of common offences, the limitation period depends on the legal qualification of the act and the level of the penalty:
- a homicide it is 40 years,
- other felonies – 20 years,
- offences punishable above 5 years imprisonment – 15 years,
- offences punishable above 3 years imprisonment – 10 years,
- other offences – 5 years.
The Fiscal Penal Code only provides for two limitation periods:
- fiscal offences punishable above 3 years imprisonment – 10 years,
- fiscal offences punishable up to 3 years imprisonment – 5 years.
Whereby, if the offence consists in the depletion or exposure to depletion of a tax or other public-law receivable, then the punishability of the offence becomes time-barred when the tax liability expires. The running of the limitation period for a tax offence consisting in the depletion or exposure to depletion of a public-law receivable shall commence at the end of the year in which the due date for payment of that receivable has passed. Such a regulation is contained only in the Fiscal Penal Code.
Practical problems
The instrumental initiation of criminal proceedings in order to suspend the running of the limitation period for the tax liability is an important issue. Both codes provide for the possibility of extending the limitation period, but in different ways. According to the Criminal Code, the period of limitation is extended when proceedings are initiated. On the other hand, according to the Criminal Tax Code, the extension of the limitation period takes place after the end of the basic period if charges are brought.
In the context of the limitation period, one cannot remain indifferent to changes in the law. In turn, it is a principle of criminal law to apply provisions that are more favourable to the offender.
Full article is available in Polish here.
