POLAND Law and Practice Contributed by: Tomasz Konopka, Katarzyna Randzio-Sajkowska, Katarzyna Stradomska-Balcerzyk and Michał Zieliński, Sołtysiński Kawecki & Szlęzak
evidence that does not provide certainty, but only the likelihood (reliability) of a claim about a certain fact. Proof is not required in such a situation – not because there is no doubt about the fact, but because it will be proven later. For example, the precautionary meas - ures may be applied if there is a high probability that the accused has committed a crime. As regards pre - sumptions, they constitute a judgment about a high probability of some fact deduced from another fact (or facts) that do not induce any doubts. There are factual presumptions (existing irrespective of the legal system) and legal presumptions (provided under the provisions of criminal procedure). The most significant legal presumption is the rule that the accused shall be presumed innocent until their guilt is proven and Polish law provides for the statute of limitations. The limitation period varies depending on the type of the offence. Pursuant to the CC, as a general rule, an offence ceases to be punishable after the lapse of the following number of years from the moment of its commission: • 40 in the case of homicide; • 20 in the case of another felony; • 15 if the act constitutes a misdemeanour subject to the penalty of deprivation of liberty exceeding five years; recognised in a final judgment. 1.3 Statute of Limitations • ten if the act constitutes a misdemeanour subject to the penalty of deprivation of liberty exceeding three years; and • five for other misdemeanours. Private prosecution offences cease to be punishable one year after the harmed party learns the identity of the perpetrator of the crime, but no later than three years after the commission of the offence. If the pro - ceedings are initiated within the aforementioned time periods, the punishability of the offence ceases ten years after the lapse of the specific period (five years in the case of private prosecutions). The punishment of tax offences ceases after ten years if the act constitutes a tax offence penalised by a dep - rivation of liberty exceeding three years or five years if the act constitutes a tax offence penalised by a fine,
limitation of liberty or deprivation of liberty of up to three years. A fiscal petty offence is subject to a one-year limitation period; however, if proceedings were instituted within this period, the offence will cease to be punishable after two further years have elapsed. 1.4 Extraterritorial Reach and Cross-Border Co-Operation In Polish criminal law, there is no special regulation on the extraterritorial jurisdiction to prosecute white- collar offences. As a general rule: • the CC applies to a Polish citizen who has commit - ted a crime abroad; • the CC applies to a foreigner who commits a prohibited act abroad against the interests of the Republic of Poland, a Polish citizen, a Polish juridi - cal person or a Polish organisational entity without legal personality, as well as a foreigner who has committed a crime of a terrorist nature abroad; and • liability for an act committed abroad is applicable only if this act is also recognised as a crime by the statute in force where the commission of the act was located. If the above-mentioned conditions are met, the Pol - ish authorities are entitled to initiate and conduct criminal proceedings. However, the Polish authorities may conduct their activity only on Polish territory. Any action that should be carried out on foreign territory requires a motion for legal aid. 1.5 Corporate and Personal Liability Crimes that Provide for Corporate Liability (ALCE) The current Act on Liability of Collective Entities for Acts Prohibited Under Penalty (ALCE), which regu - lates issues of quasi-criminal liability of commercial companies, has been in force since 28 November 2003. The ALCE is applicable if a person acting in the name of a company has committed one of the offences specified in the statute and the company gained, or could have gained, any benefit from this act, whether financial or not.
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