POLAND Law and Practice Contributed by: Jaroslaw Kruk and Joanna Bogdanska, KW Kruk and Partners Law Firm
2.9 Compelling Witnesses to Give Evidence Court Powers to Compel Witnesses
ber of the company’s management board may be held liable include: • fraud; • causing damage to business transactions; • bribery; • loan fraud; • extortion of compensation; • money laundering; • frustrating or reducing the satisfaction of the creditor; • favouring creditors; • keeping unreliable documentation; • causing the company’s insolvency; or • tax crimes, such as non-payment of taxes. Committing the above-mentioned offences may be punishable by imprisonment, fines or restric - tion of liberty, depending on the nature and clas - sification of the act. Liability Under the Commercial Companies Code Pursuant to the provisions of the applicable Commercial Companies Code, if enforcement against the limited liability company proves inef - fective, the members of the management board are jointly and severally liable for the company’s obligations. Civil Liability The provisions of the Civil Code also provide for liability for damages of legal persons, including capital companies. 3.2 Claims Against Ultimate Beneficial Owners If the beneficial owner is at fault for fraudu - lent conduct, they may be liable under general rules. Ex delicto liability is borne by anyone who, through their own fault, has caused damage to another. Such a beneficial owner may also be
In Polish civil proceedings, the court and the prosecutor have the authority to compel wit - nesses to appear and give testimony. Upon request by a party, the court issues a summons requiring the witness to attend a hearing and tes - tify under oath. Refusal to appear without valid reason may result in fines, and persistent refusal can lead to compulsory escort by court bailiffs. Obligations and Protections Witnesses are legally obliged to testify truthfully. However, they may refuse to answer questions if doing so would expose them or close fam - ily members to criminal liability. In some cases, witnesses may also request that their identity or location remain confidential, especially in sensi - tive fraud or corruption cases. Use in Civil and Criminal Matters These powers apply equally in civil and criminal proceedings. In criminal cases, prosecutors can compel testimony even at the investigation stage. In civil cases, the court’s role is reactive – it will compel a witness only upon formal application by a party and if the evidence is deemed relevant. 3. Corporate Entities, Ultimate Beneficial Owners and Shareholders 3.1 Imposing Liability for Fraud on to a In a situation where the actions of members of the company’s management board result in committing a crime, such members may be held criminally liable. The offences for which a mem - Corporate Entity Criminal Liability
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