The punishability of the act consisting in non-payment of VAT has not ceased, because the limitation period for punishability has been suspended for the duration of the state of epidemic and the state of epidemic threat. The court’s different conclusions in this matter were the result of contempt of substantive law – the Supreme Court ruled in the Criminal Chamber.
- Prosecutorial charges
- The court dismisses the case
- Complaint by the Prosecutor General
- The criminal record ceases after another five years
Source: prawo.pl
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