menager’s liability

Publications - menager’s liability

economic offences

Individual responsibility of the manager

The article presents the scope of criminal liability for offences against economic turnover, with particular emphasis on the provisions of Article 308 of the Polish Criminal Code. Both the formal grounds for liability and the liability of a manager as well as a person acting without formal authorisation but having a real influence on financial […]

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Environmental inspection and criminal liability

Entrepreneurs from many different industries are subject to numerous inspections, including those related to environmental protection. It is obvious that if an environmental inspection reveals violations, the authorities may impose penalties or file reports with the public prosecutor’s office. However, can the inspection itself have criminal consequences for the entrepreneur? As part of environmental inspections, […]

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economic offences

Deregulation of the Commercial Companies Code

In June 2025, the Ministry of Justice presented a draft amendment to the Commercial Companies Code and two related laws: on liability of collective entities and on anti-money laundering. The aim of the amendments is to simplify procedures and bring the legislation in line with business practice. Three key changes have been proposed to the […]

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economic offences

Possible criminal law consequences of not dematerialising shares

The process of dematerialising shares, i.e. the replacement of paper share documents with electronic records in the register maintained by Krajowy Depozyt Papierów Wartościowych (National Depository for Securities), is a key element of capital market modernisation. In Poland, this obligation stems from amendments to the Code of Commercial Companies and the provisions of the Act […]

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Can greenwashing pose a risk of criminal liability?

In recent years, increasing attention has been paid to environmental issues. This is reflected not only in EU legislation, but also in the lifestyles and purchasing habits of a growing number of people. Not surprisingly, businesses are also responding to this, both by introducing a range of pro-environmental solutions and by taking care to emphasise […]

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compliance

Liability for breaches of AML obligations

AML/CFT is a highly relevant area from the perspective of national and EU authorities. The obligations on private entities are extensive and raise many questions as to their practical application. Breaches of AML obligations, i.e. their omission or inadequate implementation, can lead to severe penalties for both institutions and individuals acting within their structures.

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Collective entities are to be prosecuted for environmental offences

Law enforcement authorities rarely turn to the possibility of prosecuting collective entities, but this is now set to change. This applies in particular to environmental offences, for which the procedure has already been simplified and sanctions have been tightened.

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economic offences

Will a minority shareholder of a company be able to sabotage its actions through the criminal law?

The amendment to the Criminal Code, which came into force in October 2023, introduced a change in the criminal liability of corporate managers. In its effect, the circle of persons who may demand the prosecution of persons who, in their opinion, improperly manage a collective entity has been expanded. This can now be done in […]

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economic offences

Improper business record-keeping and criminal liability

This article describes the crime of improper business record-keeping. The offence criminalises the infliction of property damage through the aforementioned unreliable or improper record-keeping. Pursuant to Article 303 § 1 of the Criminal Code, such damage must arise as a result of the failure to keep records at all or in a manner that does […]

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cybercrime

Antispoofing Act – not only new obligations but also new types of crimes

The President of Poland has signed the Act on combating fraud in electronic communications. The so called Antispoofing Act is supposed to implement Directive (EU) 2018/1972 of The European Parliament and of The Council of 11 December 2018 establishing the European Electronic Communications Code. It imposed many new obligations, mainly on telecommunications enterprises and public […]

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Destruction of the environment – criminal liability

In recent years, the topic of responsibility for actions resulting in the destruction of the environment has become more discussed. Environmental issues are regulated by, inter alia, criminal law provisions. Environmental offences are stated by Chapter XXII of the Penal Code. In recent years, significant changes have been made to environmental offences, making the penalties […]

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economic offences

Restructuring of a company and criminal liability for acting to the detriment of creditors

Restructuring proceedings are an opportunity for many companies to get out of a difficult situation. Its aim is to improve the company’s situation and avoid the need to declare bankruptcy. In principle, restructuring is also supposed to be more beneficial for creditors, but sometimes creditors react badly to its initiation. It is increasingly common to […]

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economic offences

Criminal liability of a manager for disposing of property during a period of insolvency risk

The article focuses on the criminal liability of managers of entities operating in Poland at risk of insolvency or bankruptcy. With regard to such a person, the legislator criminalizes two types of behavior: – frustrating or limitating the satisfaction of a creditor by removing, concealing, disposing of, donating, destroying or by actually or apparently encumbering […]

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