RKKW successfully defends in criminal tax cases

The lawyers in the White Collar Crime department successfully defend clients in criminal tax cases.

A client of the law firm who had been wrongly accused was acquitted of the offence under Article 54(1) of the Fiscal Penal Code.

The case had been ongoing since 2023 and was related to findings from tax proceedings. The accused was accused of evading personal income tax by not disclosing to the Head of the Tax Office the subject and basis of taxation for the paid sale of real estate, by not filing a tax return on the amount of income earned.

In the defence’s opinion, the case is an example of the instrumental initiation of fiscal criminal proceedings for the fate of tax proceedings. We were also able to convince the court of this claim. During the proceedings, the defence pointed to a number of circumstances that indicated that the criminal tax proceedings had been initiated in order to suspend the limitation period for the tax liability. It was also significant that the criminal proceedings in question had been initiated even before the tax proceedings had been legally concluded.

Thus, the Court agreed with the defence that at the time of the alleged commission of the offence, the Defendant could not have intended to evade taxation, since at that time there was no explicit determination of the existence of the liability.

On behalf of RKKW, the defence in the criminal proceedings was conducted by:

Marcin Olchowicz – Partner, attorney at law

with the support of

Aleksandra Jaroszewska – Associate, attorney at law

Jakub Wiśniewski – Junior Associate, trainee attorney at law