Home / Dz.U. 1947 nr 32 poz. 140
Decree of April 11, 1947, on Tax Penal Law.
Dekret z dnia 11 kwietnia 1947 r. Prawo karne skarbowe.
Type
Decree (Dekret)
Status
repealed (uchylony)
Announced
1947-04-11
Entry into force
1947-04-30
Texts
Keywords
expropriation
Related acts
Repealing Acts (1)
- Fiscal Penal Code of 13 April 1960. · 1960-06-30
Repealed Acts (3)
Acts Declared Repealed (3)
- Instruction of the Ministers of Treasury and Posts and Telegraphs of July 31, 1946, on the sale of stamp marks by post offices. · 1947-04-30
- 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. · 1947-04-30
- Decree of July 7, 1945, on the repeal of certain provisions of tax penal law. · 1947-04-30
Implementing Regulations (3)
- Regulation of the Ministers of the Treasury, Justice, Public Administration, Recovered Territories, National Defence and Public Security of August 14, 1948 - Implementing provisions to the fiscal penal law.
- Regulation of the Ministers of Public Administration and the Recovered Territories of December 31, 1947, issued in agreement with the Minister of Justice, on the jurisdiction of self-government bodies in the area of adjudication in tax penal cases.
- Regulation of the Minister of the Treasury of June 21, 1947, on the determination of tax administration authorities authorized to adjudicate in cases of tax offenses.
Amending Acts (7)
- Decree of April 3, 1948, on supplementing the provisions of treasury penal law. · 1948-04-10
- Law of April 27, 1949, on amendments to the rules of criminal procedure. · 1949-07-01
- Law of 7 March 1950 on the amendment of certain provisions of the fiscal penal law. · 1950-05-07
- Decree of October 26, 1950, amending the decree on tax proceedings. · 1950-11-12
- Decree of October 26, 1950, on tax liabilities. · 1950-11-12
- Decree of June 24, 1953, on the production and processing of spirits. · 1953-07-07
- Decree of June 24, 1953, on tobacco cultivation and the production of tobacco products. · 1953-07-07
Amended Acts (5)
- Decree of April 13, 1945, on the extraordinary tax on war profiteering. · 1947-04-30
- Law of March 15, 1934 - Tax Ordinance. · 1947-04-30
- Regulation of the President of the Republic of March 19, 1928, Code of Criminal Procedure. · 1947-04-30
- Law of August 11, 1923, on the temporary regulation of communal finances. · 1947-04-30
- Law of May 29, 1920, concerning the amendment of regulations on inheritance and gift tax. · 1947-04-30
References (2)
Legal Basis (2)
Acts referring to this act
- Repealing Acts: Decree of the President of the Republic of November 3, 1936 – Fiscal Penal Law.
- Repealing Acts: Law of July 1, 1926, on stamp duties.
- Repealing Acts: Decree of the Polish Committee of National Liberation of December 12, 1944, on combating clandestine distillation.
- Repealed Acts: Fiscal Penal Code of 13 April 1960.
- Implementing Regulations: Constitutional Law of February 19, 1947, on the system and scope of action of the highest organs of the Republic of Poland.
- Implementing Regulations: Law of February 22, 1947, on authorizing the Government to issue decrees with the force of law.
- Amending Acts: Law of May 29, 1920, concerning the amendment of regulations on inheritance and gift tax.
- Amending Acts: Regulation of the President of the Republic of March 19, 1928, Code of Criminal Procedure.
- Amending Acts: Law of March 15, 1934 - Tax Ordinance.
- Amending Acts: Decree of April 13, 1945, on the extraordinary tax on war profiteering.
- Amending Acts: Law of August 11, 1923, on the temporary regulation of communal finances.
- Amended Acts: Decree of June 24, 1953, on tobacco cultivation and the production of tobacco products.
- Amended Acts: Decree of June 24, 1953, on the production and processing of spirits.
- Amended Acts: Decree of October 26, 1950, on tax liabilities.
- Amended Acts: Decree of October 26, 1950, amending the decree on tax proceedings.
- Amended Acts: Law of 7 March 1950 on the amendment of certain provisions of the fiscal penal law.
- Amended Acts: Law of April 27, 1949, on amendments to the rules of criminal procedure.
- Amended Acts: Decree of April 3, 1948, on supplementing the provisions of treasury penal law.
- References: Law of January 21, 1958, on increased protection of social property against damages resulting from crime.
- References: Law of July 1, 1958 on permits for the conduct of industry, crafts, trade, and certain services by non-socialized economy units.
- References: Regulation of the Minister of Finance of December 17, 1955, on the classification of State budget revenues and expenditures.
- References: Order of the Minister of Foreign Trade of January 24, 1953, on authorizing certain customs offices to adjudicate in fiscal criminal cases and on determining the territorial jurisdiction of these offices.
- References: Resolution No. 100 of the Council of Ministers of February 10, 1951, concerning tax registration in the socialized economy.
- References: Instruction of the Minister of Finance of November 22, 1950, on strengthening financial discipline in the area of wage tax and contributions to the Social Savings Fund "C", and on the write-off of arrears in wage tax for public administration, socialized economy, and social institutions payers.
- References: Law of January 30, 1948, on the social savings obligation.
- References: Regulation of the Ministers of Public Administration and the Recovered Territories of December 31, 1947, issued in agreement with the Minister of Justice, on the jurisdiction of self-government bodies in the area of adjudication in tax penal cases.
- References: Regulation of the Minister of Finance of November 1, 1950, on the conversion into new currency of monetary penalties, the equivalent of unrecorded items of offense, and costs of criminal proceedings provided for in tax penal law, as well as amounts paid as rewards for detecting tax offenses.
- References: Resolution of the Government Presidium of 13 September 1950 on strengthening financial discipline in the area of wage tax and contributions to the Social Savings Fund "C", and on the write-off of arrears in wage tax for public administration, socialized economy, and social institutions payers.
- References: Resolution of the Council of Ministers of April 17, 1950, Instruction No. 5 on finances and local budgets.
- References: Order of the Minister of Finance of April 25, 1949, on the authorization of customs offices to adjudicate in fiscal criminal cases and the determination of their territorial jurisdiction districts.
- References: Regulation of the Ministers of Public Administration and of Recovered Territories of November 5, 1948, on establishing the form of declaration for advance payments of real estate tax.
- References: Order of the Minister of Finance of February 28, 1948, on the authorization of customs offices to adjudicate in fiscal criminal cases and on the determination of their territorial jurisdiction districts.
- References: Order of the Minister of Finance of July 31, 1947, on authorizing customs offices to adjudicate in fiscal criminal cases and establishing their territorial jurisdiction districts.
- References: Regulation of the Minister of the Treasury of June 21, 1947, on the determination of tax administration authorities authorized to adjudicate in cases of tax offenses.
- References: Decree of April 21, 1948, on the amendment of the Law of June 2, 1947, on civil tax commissions and social inspectors.
- References: Regulation of the Ministers of the Treasury, Justice, Public Administration, Recovered Territories, National Defence and Public Security of August 14, 1948 - Implementing provisions to the fiscal penal law.
- References: Regulation of the Minister of Finance of April 21, 1961, concerning advance payments on turnover and income taxes.
- References: Law of October 28, 1950, on the prohibition of holding foreign currencies, gold coins, gold, and platinum, and on the tightening of penalties for certain foreign exchange offenses.
- References: Regulation of the Minister of Finance of January 8, 1951, on the collection of turnover and income taxes from small craftsmen in lump-sum form.
- References: Regulation of the Minister of Finance of December 30, 1952, concerning the collection in lump-sum form of turnover and income taxes from small craftsmen.
- References: Regulation of the Minister of Finance of January 27, 1954, on the collection of turnover and income taxes from small craftsmen in lump-sum form.
- Legal Basis: Regulation of the Minister of the Treasury of June 21, 1947, on the determination of tax administration authorities authorized to adjudicate in cases of tax offenses.
- Legal Basis: Regulation of the Ministers of Public Administration and the Recovered Territories of December 31, 1947, issued in agreement with the Minister of Justice, on the jurisdiction of self-government bodies in the area of adjudication in tax penal cases.
- Legal Basis: Regulation of the Ministers of the Treasury, Justice, Public Administration, Recovered Territories, National Defence and Public Security of August 14, 1948 - Implementing provisions to the fiscal penal law.
- Correction for Acts: Announcement of the Minister of Justice of 1 December 1947 on the correction of errors: 1) in the Decree of 23 January 1947 on the circulation and management of utility waste, 2) in the fiscal penal law, 3) in the Decree of 22 October 1947 on the amendment and extension of the validity of the Decree of 7 February 1919 on foundations and the approval of donations and legacies for the entire territory of the Polish State, 4) in the Regulation of the Minister of Treasury of 15 April 1947, issued in agreement with the Minister of Industry and Trade, on the collection of consolidated turnover tax on the sale of electrical products, 5) in the Regulation of the Ministers of Public Administration, Recovered Territories and Justice of 31 May 1947 on the cooperation of civil status officials with the guardianship authority and on the content of the act of recognition and naming of an illegitimate child by the mother's husband, 6) in the Regulation of the Ministers of Public Administration and Recovered Territories of 20 May 1947, issued in agreement with the Ministers of Agriculture and Agrarian Reform, Supply and Treasury, on the implementation of Article 7(3) of the decree on municipal taxes, 7) in the Regulation of the Minister of Treasury of 22 October 1947 on the amendment of the implementing provisions to customs law, and 8) in the Regulation of the Minister of Justice of 4 November 1947 on the designation of district courts for keeping and establishing land and mortgage registers and document collections.
- Repeals Resulting From: Decree of July 7, 1945, on the repeal of certain provisions of tax penal law.
- Repeals Resulting From: 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.
- Repeals Resulting From: Instruction of the Ministers of Treasury and Posts and Telegraphs of July 31, 1946, on the sale of stamp marks by post offices.