Judgment of the Supreme Court

Afrinrubi

To submit the financial report to the court register. Judgment of the Supreme Court - Criminal Chamber of September , , ref. no. act III KK / The provision of Art. point of the Act of September , on Accounting consolidated text: Journal of Laws of , item , as amended , which penalizes the behavior of failing to submit financial statements or activity reports to the relevant court register, refers to failure to fulfill the obligation specified in Art. of this Act. It already follows from this that this crime cannot be committed when the deadline for approval of the report has not yet passed only failure to comply with the -day deadline after approval would Act of Septembe.

Fiscal Penal Code states that anyone who, contrary to the obligation, fails to submit financial statements or audit reports to the competent tax authority on time, shall be subject to a fine for a fiscal offence. The above phone number list offense does not have a fiscal nature, as it indirectly protects, through a criminal sanction, the fulfillment of documentation obligations arising from the Accounting Act. Case law Judgment of the Court of Appeal in Warsaw - nd Criminal Division of July.



Ref no act II AKa  Violation of accounting regulations results in criminal liability. Undisputed deficiencies are borne by the defendants, regardless of the fact that they commissioned an external company to keep accounting records. The provisions of the Accounting Act clearly establish such liability. - Criminal Chamber of January , , ref. no. file V KK / Failure to have the annual financial report audited by a certified auditor is an irrelevant circumstance from the point of view of the grounds for bringing criminal liability to the person managing the limited liability company for failurconstitute this crime , not to mention the situation when even the deadline for its approval has not yet passed. preparation.