Deadlines for filing a return and paying CIT have been extended.

Changes in criminal law.

Higher fines in criminal proceedings.

Abolishing the 25-year prison sentence.

New punitive measure – demotion.

Forfeiture of the car used by the perpetrator.

The court will no longer apply extraordinary leniency on its own initiative – now a request from the prosecutor is required.

Resignation of the exchange of imprisonment for community service.

Deadlines for filing a return and paying CIT have been extended

The Finance Minister’s decree extended this year’s deadlines for corporate income taxpayers.

By law, CIT taxpayers are required to file a return on the amount of income or loss for the tax year by the end of March of the following year, and payment of this tax should be made by this date. This year, the deadlines have been extended to June 30, 2022.

Changes in criminal law

On February 22, 2022, a government draft amendment to the Criminal Code was submitted to the Sejm. What will these changes bring us? First of all, the sentencing ranges for certain crimes will be increased, particularly traffic offenses, crimes against property and health and life, and crimes against sexual freedom.

Higher fines in criminal proceedings

An amendment to the Criminal Code provides for increased fines in cases where the offense is punishable by both a fine and imprisonment. Here it should be pointed out that fines are imposed in daily rates, specifying the number of such rates and the amount of one rate. Currently, the lowest number of rates is 10 (with the lowest daily rate at PLN 10) – so it is not difficult to calculate that the minimum fine imposed for a crime is PLN 100. If the bill goes into effect, the lowest fine imposed for a crime will be:

1. 500 zlotys (increasing the minimum to 50 stakes) for crimes punishable by imprisonment not exceeding one year
2. 1,000 zlotys (increasing the minimum to 100 stakes) for crimes punishable by imprisonment not exceeding two years
3. 1,500 zlotys (increasing the minimum to 150 stakes) for crimes punishable by imprisonment exceeding 2 years.

One can’t help wondering whether, by any chance, with this change the legislator is not trying to smuggle into the Criminal Code the most ordinary increase in the amount of fines imposed – if one is familiar with the content of the Criminal Code, one will easily notice that the vast majority of crimes in the Criminal Code, punishable by a fine, are at the same time punishable by imprisonment.

The situation with the restriction of liberty sentence is similar. The draft provides for the mandatory imposition of an increased sentence of restriction of liberty if the crime is simultaneously punishable by imprisonment.

Abolition of 25-year prison sentence

Currently, prison sentences can range from 1 month to 15 years’ imprisonment, 25 years’ imprisonment or can be imposed for life. The draft amendment to the Penal Code calls for the abolition of the 25-year prison sentence, while extending the upper limit of imprisonment to 30 years.

New punitive measure – demotion

Punitive measures that include. deprivation of public rights, prohibition from holding certain positions or prohibition from driving will be added a new punitive measure – demotion.

Degradation consists of losing the military rank held and returning to the rank of private, and can be adjudicated in the event of conviction for an intentional crime, if it can be assumed that the offender has lost the qualities required to hold a military rank.

Forfeiture of the car driven by the perpetrator

The draft provides for the introduction of mandatory forfeiture of a motor vehicle driven by the offender in land traffic in the case of the offense of bringing about a catastrophe in traffic, danger of a catastrophe in traffic and causing a traffic accident. Courts will also impose forfeiture of the vehicle if the offense of driving while intoxicated or under the influence of an intoxicant is committed, unless the alcohol content was less than 1.5 per mille in the blood.

If the vehicle driven by the perpetrator was not his property, forfeiture of its equivalent shall be ordered. For the purposes of the calculation, the average market value of the vehicle, determined as of the date of the offense, is taken.

The court will no longer apply extraordinary leniency on its own initiative – now a request from the prosecutor is required

In the current state of the law, there are several circumstances that justify extraordinary leniency by the court, including if the offender is very young, if he reconciles with the victim, or in the case of an offender who reveals to law enforcement the identity of the other persons involved in the crime.

In the latter case, the court is obliged to give extraordinary leniency to the sentence, and additionally has the power to conditionally suspend the execution of such a sentence. The amendment stipulates that this institution will be able to be used only at the request of the prosecutor. This means that even if the check cooperates, it will not be guaranteed that extraordinary leniency will be applied, since the court’s obligation to apply it will only become actualized after the prosecutor files the appropriate application.

Resignation of conversion of imprisonment to community service

The amendment provides for the repeal of a provision under which courts could order, instead of imprisonment, a sentence of restriction of liberty in the form of an obligation to perform unpaid, controlled work for social purposes or a fine.