Home / Dz.U. 1936 nr 84 poz. 581
Decree of the President of the Republic of November 3, 1936 – Fiscal Penal Law.
Dekret Prezydenta Rzeczypospolitej z dnia 3 listopada 1936 r. - Prawo karne skarbowe.
Type
Decree (Dekret)
Status
repealed (uchylony)
Announced
1936-11-03
Entry into force
1937-04-01
Texts
Keywords
fiscal penal law
Related acts
Repealing Acts (1)
- Decree of April 11, 1947, on Tax Penal Law. · 1947-04-30
Repealed Acts (1)
- Law of March 18, 1932, on fiscal penal law. · 1937-04-01
Acts Declared Repealed (3)
- Regulation of the Minister of the Treasury of May 31, 1932, on the change of material jurisdiction of tax authorities in matters covered by the Tax Penal Code. · 1937-04-01
- Regulation of the Minister of Justice of May 18, 1932, issued in agreement with the Minister of the Treasury, on the jurisdiction of local courts in matters under the fiscal penal law. · 1937-04-01
- Regulation of the Ministers of Finance and Justice of April 22, 1932, on the implementation of the fiscal penal law. · 1937-04-01
Implementing Regulations (5)
- Regulation of the Minister of Finance of April 16, 1946, on the authorization of customs offices to adjudicate in tax penal cases and on the determination of the districts of local jurisdiction of these offices.
- Regulation of the Minister of Finance of October 17, 1945, on authorizing customs offices to adjudicate in tax criminal cases and on establishing the districts of local jurisdiction of these offices.
- Regulation of the Minister of Finance of March 24, 1939, on the amendment of the Regulation of March 14, 1939, on the authorization of customs offices to adjudicate in tax criminal cases and the determination of territorial jurisdiction districts of chambers
- Regulation of the Minister of the Treasury of March 14, 1938, on authorizing customs offices to adjudicate in tax criminal cases and establishing their territorial jurisdiction districts.
- Regulation of the Ministers of the Treasury and Justice of July 1, 1937 - Implementing provisions to the fiscal penal law.
Amending Acts (8)
- Law of April 9, 1938, on the abolition of the institution of jury courts and justices of the peace. · 1938-05-01
- Law of August 5, 1938, amending the decree of the President of the Republic on the regulation of the sugar and beet economy. · 1938-10-01
- Decree of the President of the Republic of October 11, 1938, on extending the validity of certain legislative acts to the Recovered Lands of Cieszyn Silesia. · 1938-10-11
- Decree of the President of the Republic of November 16, 1938, on the unification with the Republic of Poland of the lands recovered in November 1938 and on the extension of the binding force of certain legislative acts to these lands. · 1938-11-16
- Decree of the President of the Republic of November 18, 1938, on the extension of regulations on artificial sweetening agents to the area of the recovered lands of Cieszyn Silesia. · 1938-11-23
- Decree of the Polish Committee of National Liberation of December 12, 1944, on combating clandestine distillation. · 1944-12-27
- Decree of April 11, 1945, amending certain provisions of the Regulation of the President of the Republic of November 3, 1936, containing the tax penal code. · 1945-04-14
- Decree of July 7, 1945, on the repeal of certain provisions of tax penal law. · 1947-04-30
Amended Acts (8)
- Regulation of the President of the Republic of March 7, 1928, on the tax on mineral oils. · 1937-04-01
- Order of the President of the Republic of October 7, 1927, on artificial sweetening agents. · 1937-04-01
- Regulation of the President of the Republic of September 13, 1927, on sugar taxation. · 1937-04-01
- Regulation of the President of the Republic of July 11, 1932, on the spirit monopoly, taxation of acetic acid and yeast, and the sale of alcoholic beverages. · 1937-04-01
- Decree of the President of the Republic of December 3, 1935, on the regulation of the sugar and beet economy. · 1937-04-01
- Law of 18 March 1935 on the taxation of starch sugar. · 1937-04-01
- Law of March 18, 1935, on the taxation of carbonic acid. · 1937-04-01
- Law of March 26, 1935, on the taxation of fats. · 1937-04-01
Legal Basis (2)
Legal Basis from Art. (2)
Acts referring to this act
- Repealing Acts: Law of March 18, 1932, on fiscal penal law.
- Repealed Acts: Decree of April 11, 1947, on Tax Penal Law.
- Implementing Regulations: Constitutional Law of April 23, 1935.
- Implementing Regulations: Law of July 2, 1936, on the authorization of the President of the Republic to issue decrees.
- Amending Acts: Order of the President of the Republic of October 7, 1927, on artificial sweetening agents.
- Amending Acts: Law of March 26, 1935, on the taxation of fats.
- Amending Acts: Law of 18 March 1935 on the taxation of starch sugar.
- Amending Acts: Decree of the President of the Republic of December 3, 1935, on the regulation of the sugar and beet economy.
- Amending Acts: Regulation of the President of the Republic of September 13, 1927, on sugar taxation.
- Amending Acts: Regulation of the President of the Republic of March 7, 1928, on the tax on mineral oils.
- Amending Acts: Regulation of the President of the Republic of July 11, 1932, on the spirit monopoly, taxation of acetic acid and yeast, and the sale of alcoholic beverages.
- Amending Acts: Law of March 18, 1935, on the taxation of carbonic acid.
- Amended Acts: Decree of July 7, 1945, on the repeal of certain provisions of tax penal law.
- Amended Acts: Decree of April 11, 1945, amending certain provisions of the Regulation of the President of the Republic of November 3, 1936, containing the tax penal code.
- Amended Acts: Decree of the Polish Committee of National Liberation of December 12, 1944, on combating clandestine distillation.
- Amended Acts: Decree of the President of the Republic of November 18, 1938, on the extension of regulations on artificial sweetening agents to the area of the recovered lands of Cieszyn Silesia.
- Amended Acts: Decree of the President of the Republic of November 16, 1938, on the unification with the Republic of Poland of the lands recovered in November 1938 and on the extension of the binding force of certain legislative acts to these lands.
- Amended Acts: Decree of the President of the Republic of October 11, 1938, on extending the validity of certain legislative acts to the Recovered Lands of Cieszyn Silesia.
- Amended Acts: Law of August 5, 1938, amending the decree of the President of the Republic on the regulation of the sugar and beet economy.
- Amended Acts: Law of April 9, 1938, on the abolition of the institution of jury courts and justices of the peace.
- References: Regulation of the Minister of Treasury dated December 31, 1945, concerning the implementation of the decree of August 2, 1945, on amnesty.
- References: Regulation of the Minister of Finance of April 16, 1946, on the authorization of customs offices to adjudicate in tax penal cases and on the determination of the districts of local jurisdiction of these offices.
- References: Law of 26 April 1950 on the discontinuation of criminal proceedings in cases of certain foreign exchange and treasury offenses.
- References: Regulation of the Minister of Finance of November 8, 1948, on the implementation of the decree of February 3, 1947, on the tax on the acquisition of property rights, issued with regard to §§ 41, 46-55 and 58 in agreement with the Minister of Justice; with regard to §§ 56 and 57 and §§ 62 and 63 in agreement with the Ministers of Public Administration and Recovered Territories; with regard to §§ 59-61 and 64-67 in agreement with the Ministers of National Defence, Public Administration, Public Security, Foreign Affairs, Justice, Education, Culture and Art, Agriculture and Agrarian Reform, Forestry, Industry and Trade, Shipping, Reconstruction, Communication, Labour and Social Welfare, Health, Posts and Telegraphs, Recovered Territories, and with regard to § 72 in agreement with the Minister of Posts and Telegraphs.
- References: Decree of June 13, 1946, on the production, sale, and taxation of wine drinks.
- References: Law of May 4, 1938, on turnover tax.
- References: Circular of the Minister of Finance of June 27, 1952, on the non-collection of interest for delay from budget units on arrears in tax liabilities and on responsibility for the correct and timely payment of tax liabilities.
- References: Regulation of the Minister of Finance of April 19, 1947, concerning the implementation of the Act of February 22, 1947, on amnesty.
- Legal Basis: Regulation of the Minister of Finance of April 16, 1946, on the authorization of customs offices to adjudicate in tax penal cases and on the determination of the districts of local jurisdiction of these offices.
- Legal Basis: Regulation of the Ministers of the Treasury and Justice of July 1, 1937 - Implementing provisions to the fiscal penal law.
- Legal Basis: Regulation of the Minister of the Treasury of March 14, 1938, on authorizing customs offices to adjudicate in tax criminal cases and establishing their territorial jurisdiction districts.
- Legal Basis: Regulation of the Minister of Finance of October 17, 1945, on authorizing customs offices to adjudicate in tax criminal cases and on establishing the districts of local jurisdiction of these offices.
- Legal Basis: Regulation of the Minister of Finance of March 24, 1939, on the amendment of the Regulation of March 14, 1939, on the authorization of customs offices to adjudicate in tax criminal cases and the determination of territorial jurisdiction districts of chambers
- Legal Basis from Art.: Regulation of the Ministers of the Treasury and Justice of July 1, 1937 - Implementing provisions to the fiscal penal law.
- Legal Basis from Art.: Regulation of the Minister of the Treasury of March 14, 1938, on authorizing customs offices to adjudicate in tax criminal cases and establishing their territorial jurisdiction districts.
- Legal Basis from Art.: Regulation of the Ministers of the Treasury and Justice of July 1, 1937 - Implementing provisions to the fiscal penal law.
- Legal Basis from Art.: Regulation of the Ministers of the Treasury and Justice of July 1, 1937 - Implementing provisions to the fiscal penal law.
- Legal Basis from Art.: Regulation of the Ministers of the Treasury and Justice of July 1, 1937 - Implementing provisions to the fiscal penal law.
- Legal Basis from Art.: Regulation of the Ministers of the Treasury and Justice of July 1, 1937 - Implementing provisions to the fiscal penal law.
- Legal Basis from Art.: Regulation of the Ministers of the Treasury and Justice of July 1, 1937 - Implementing provisions to the fiscal penal law.
- Legal Basis from Art.: Regulation of the Minister of Finance of March 24, 1939, on the amendment of the Regulation of March 14, 1939, on the authorization of customs offices to adjudicate in tax criminal cases and the determination of territorial jurisdiction districts of chambers
- Legal Basis from Art.: Regulation of the Ministers of the Treasury and Justice of July 1, 1937 - Implementing provisions to the fiscal penal law.
- Legal Basis from Art.: Regulation of the Ministers of the Treasury and Justice of July 1, 1937 - Implementing provisions to the fiscal penal law.
- Legal Basis from Art.: Regulation of the Ministers of the Treasury and Justice of July 1, 1937 - Implementing provisions to the fiscal penal law.
- Correction for Acts: Announcement of the Minister of Justice of August 30, 1937, concerning the correction of errors in the Decree of the President of the Republic of November 3, 1936, containing the fiscal penal law.
- Repeals Resulting From: Regulation of the Ministers of Finance and Justice of April 22, 1932, on the implementation of the fiscal penal law.
- Repeals Resulting From: Regulation of the Minister of Justice of May 18, 1932, issued in agreement with the Minister of the Treasury, on the jurisdiction of local courts in matters under the fiscal penal law.
- Repeals Resulting From: Regulation of the Minister of the Treasury of May 31, 1932, on the change of material jurisdiction of tax authorities in matters covered by the Tax Penal Code.