Implementation of the PIF Directive into Polish Criminal Law – Selected Issues

Celina Nowak

Abstract


The article refers to Polish law and Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union’s financial interests by means of criminal law. The aim is to analyse selected Polish provisions currently in force in light of this Directive. Against the background of the EU legal instrument, the author points out the selected most significant loopholes in Polish law hindering an effective fight against crime detrimental to the financial interests of the Union. The analysis carried out in the article indicates, among others, that there is a high need to modify the Polish legal framework as regards the liability of collective entities for offences, as well as provisions on fraud.


Keywords


criminal law; PFI crimes; EU law; Polish law

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References


LITERATURE

Benito Sánchez D., The Directive on the Fight against Fraud to the Union’s Financial Interests and Its Transposition into the Spanish Law, “Perspectives on Federalism” 2019, vol. 11(3).

Geelhoed W., Categorising the Offence of Fraud against the Financial Interests of the European Union: A Law and Cognition Perspective, [in:] The Future of EU Criminal Justice Policy and Practice, eds. J. Ouwerkerk, J. Altena, J. Öberg, S. Miettinen, New York 2019, DOI: https://doi.org/10.1163/9789004367371_009.

Górniok O., Przestępstwa gospodarcze. Rozdział XXXVI i XXXVII Kodeksu karnego, Warszawa 2000.

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Klubińska M., Przestępstwo oszustwa gospodarczego z art. 297 k.k., Warszawa 2014.

Nowak C., Liability for Corruption in Poland in Light of the Commission Proposal for a New Directive on Corruption: The Devil Is in the Details, “Eucrim” 2023, no. 3, DOI: https://doi.org/10.30709/eucrim-2023-026.

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ONLINE SOURCES

Ministerstwo Sprawiedliwości, Polska częścią Prokuratury Europejskiej, 29.2.2024, https://www.gov.pl/web/sprawiedliwosc/polska-czescia-prokuratury-europejskiej (access: 25.3.2024).

REPORTS

Second report on the implementation of Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union’s financial interests by means of criminal law, Brussels, 16.9.2022, COM(2022) 466 final.

LEGAL ACTS

Act of 6 June 1997 – Criminal Code (consolidated text, Journal of Laws 2024, item 17).

Act of 10 September 1999 – Fiscal Criminal Code (consolidated text, Journal of Laws 2023, item 645).

Act of 28 October 2002 on liability of collective entities for acts prohibited under a penalty (consolidated text, Journal of Laws 2023, item 659).

Act of 27 August 2009 on public finance (consolidated text, Journal of Laws 2023, item 1270).

Commission Decision (EU) 2024/807 of 29 February 2024 confirming the participation of Poland in the enhanced cooperation on the establishment of the European Public Prosecutor’s Office (OJ EU L 2024/807, 29.2.2024).

Directive (EU) 2017/1371 of the European Parliament and of the Council of 5 July 2017 on the fight against fraud to the Union’s financial interests by means of criminal law (OJ EU L 198/29, 28.7.2017).

CASE LAW

Judgment of the Supreme Court of 6 February 1976, Rw 45/76, LEX no. 19119.




DOI: http://dx.doi.org/10.17951/sil.2024.33.5.223-236
Date of publication: 2024-12-31 10:51:57
Date of submission: 2024-04-07 20:21:26


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