POLAND Law and Practice Contributed by: Tomasz Konopka, Katarzyna Randzio-Sajkowska and Jakub Kocuba, Sołtysiński Kawecki & Szlęzak
buyer or recipient of goods, services or per - formance. 2.2 Influence-Peddling Polish legal provisions also criminalise the actions of a person who, in return for a financial or personal benefit or the promise of such a ben - efit, undertakes to act as an intermediary in the conduct of affairs, to claim influence, to cause another person to believe that influence exists, to use such a belief, or to persuade another per - son to believe that influence exists, over: • a state or local government institution; • a national or foreign organisation; • a national or foreign entity receiving public funds; • a state-owned enterprise; and • a commercial company in which the State Treasury, local self-government or a state legal person holds shares. Moreover, another offence under Polish law relates to providing or promising to provide a material or personal benefit in exchange for interceding in settling a matter before the afore - mentioned institutions, consisting in unlawfully influencing a decision or action, or the omission of an action, by a person performing a public function, in relation to performing this function. 2.3 Financial Record-Keeping In the Polish jurisdiction, keeping inaccurate financial records constitutes an offence under fiscal criminal law. Inaccurate financial records are understood to be records containing false entries. With regards to criminal liability, under fiscal criminal law, it is possible to hold a man - agement board member liable even if financial record-keeping was not included in their respon - sibilities. Such a board member is subject to criminal liability for fiscal crimes committed as
part of the operations of the company they man - age. 2.4 Public Officials The CC provides for the offences of misappro - priation and embezzlement. These regulations are applicable to both public and private funds. Hence, they are applicable, among others, to public officials. Public officials might also face criminal liability for unlawfully taking an interest in or favouritism based on general provisions of bribery, corruption, or influence-peddling offenc - es (see 2.2 Influence-Peddling ), as well as for offence of official misconduct, which consists of an action by a public official to the detriment of the public or individual interest by exceeding their authority or failing to perform their duties. 2.5 Intermediaries In Poland, an offence may also be committed through an intermediary. Under the CC, the following may also be subject to criminal liability: • co-operators who act jointly and upon a mutual agreement with another person; and • a person who directs the commission of a prohibited act by another person or orders another person to commit such an act by exploiting this person’s dependence on him or her. Furthermore, a person who wants another per - son to commit a prohibited act and persuades this person to do so is liable for incitement. In addition, whoever intends another person to commit a prohibited act, facilitates such by their conduct, especially by providing an instrument, conveyance, counsel or information, is liable for assisting a crime.
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