Tax evasion – who is responsible and how to defend yourself?

Failure to pay taxes is one of the most common fiscal offences and crimes, regulated by Article 57 of the Fiscal Penal Code (KKS).

According to this provision, liability is borne by any person who, contrary to his or her obligation, persistently fails to pay the taxes due on time.

Who is responsible for non-payment of taxes?

In principle, the taxpayer, i.e. the person obliged to pay the tax (e.g. an entrepreneur conducting business activity, an individual settling personal income tax) is liable. In the case of companies, the liability may rest with the members of the management board, who are responsible for the proper management of the company's financial affairs.

When can you be free from responsibility? 
In order to avoid liability under Article 57 of the Penal Code, it is necessary to prove that:
1. Failure to pay tax was unintentional, e.g. chronic illness, financial difficulties, unforeseen events – 
2. The tax was paid late – in some cases, settling the debt before the end of the proceedings may result in a mitigation of liability or its complete elimination. 
3. The taxpayer has filed an active remorse – this is an institution provided for in the Fiscal Penal Code, which allows the taxpayer to avoid punishment if the taxpayer voluntarily admits to committing a prohibited act and pays the outstanding tax along with interest. 

Each case is assessed individually. The circumstances of the case are important, such as:
Reasons for not paying tax (e.g. difficult financial situation).
Has the taxpayer made any attempts to settle the liabilities?
Whether the failure to pay the tax was due to formal errors or objective obstacles.

How can we help?
Our law firm specializes in fiscal criminal cases and effectively defends clients against charges related to tax evasion.

 We thoroughly analyze cases, identify possible grounds for excluding guilt, and represent clients before law enforcement agencies and courts.

If you are facing charges under Article 57 of the Fiscal Penal Code or have concerns about tax arrears, please contact us.  Thanks to our experience and commitment, we will find the best solution to your case.

Trust the professionals – effective defense is our specialty!