Liability of persons involved in the economic affairs of others persons
Tax offenses, in most cases are committed in connection with economic activity by legal persons, unincorporated entities and individuals.
This means that the acts prohibited by the legislature are being made by these operators.
Since Polish law does not provide criminal liability of entities other than individuals, therefore, the legislature introduced a tax to the Criminal Code of quasi-causal responsibility of dealing with economic affairs, especially financial, natural person, legal person or entity without legal personality.
For crimes or offenses treasury bills shall be responsible as the perpetrator and the person who under the rule of law, the decision of the competent authority, or the actual performance of the contract deals with economic matters, particularly financial, natural person, legal person or entity without legal personality. The assignment of criminal responsibility set out in the tax provision, the offender must be made particularly in cases where its action will jeopardize the financial interests of the state and not only will deviate from the rules of rational management. Operators may incur criminal liability of stamp duty under the above provision are:
- The person who conducts the business of the company under a contract of employment, orders (such as accountants) or under the so-called. management contract (managers)
- The person who conducts the business of the company under the law, or partners in a partnership,
- The person who conducts the business of the company by a decision of the competent authority, ie the resolution or meeting of shareholders or the supervisory board - the board members of companies.
There are many specialists manage the affairs of another entity, which may be held criminally responsible work. It should be noted that, especially in this kind of liability faced by those providing tax advisory and accounting services provider, and therefore, tax advisers and accountants.
Accounting bodies responsible for its behavior can be entrusted to one person employed in a person under a contract of employment, as well as the entity authorized to handle accounting, in accordance with the Regulation. The acquisition by the accounting officer of liability may arise from employment or other legal relationship, under which the liability of the beneficiary undertakes to perform accounting obligations for the provision of services such as accounting. The liability of accountants employed under a contract of employment, and accountant who keeps the books and services are the same, based on the same footing.
The notion that the company's affairs is very broad and includes all activities of the company decision-making in the broad sense of both its internal and external functioning. Members of the Board in carrying out their duties entrusted by the shareholders of the company's capital shall be independent. Independence is no restriction of the right of shareholders to dismiss board members. Obtaining independence by board members in the conduct of the affairs of the company results in the transfer of responsibility for running the company, including responsibility for running the business. The basic principle of the company is the principle of separation of capital from management and the division of powers between the general meeting of shareholders, as the supreme legislative body and governing body of the board in the current business. Members of the board have a real impact on the management of the affairs of the company, including commitments, their implementation and, finally, to conduct the business affairs of the company.