white collar crimes

Publications - white collar crimes

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 […]

Read

economic offences

Avoiding execution by a debtor-possessor

Entrepreneurs, as creditors, often face the problem of debtors who take actions aimed at hindering or even preventing enforcement. In the vast majority of cases, this concerns situations where the debtor simply owes a certain amount of money and tries to hide their assets in various ways. When the debtor unlawfully obstructs enforcement, the creditor […]

Read

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, […]

Read

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 […]

Read

economic offences

Article 244c of the Criminal Code – criminal notification more effective than a lawsuit?

Article 244c of the Criminal Code introduces significant changes in enforcing compensation obligations. Its application may result in shifting civil disputes into the realm of criminal law, raising serious concerns. The provision does not clarify whether a person can be punished multiple times for failing to fulfil a single obligation, creating a risk of abuse. […]

,

Read

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 […]

Read

economic offences

Insolvency practitioner in criminal proceedings

It is a well-known fact that an insolvency practitioner participates in proceedings concerning the insolvency estate or an object forming part of the insolvency estate. However, it is not clear whether company’s liquidator can act on behalf of a bankruptcy victim in business criminal cases and this sometimes leads to practical problems. This is because […]

Read

compliance

Disclosure of the whistleblower’s identity and criminal liability

Despite the fact that the Law on the Protection of Whistleblowers has already been in force in the Polish legal order since September 25, 2024, it is still the subject of numerous controversies and heated discussions. The provisions regulating criminal liability for violating the duty of protecting a whistleblower’s identity are particularly problematic. These regulations, […]

Read

The liability of a whistleblower for making a report or public exposure despite knowledge that there was no violation of the law

The Law on the Protection of Whistleblowers was promulgated in the Polish Journal of Laws on June 24, 2024, which in practice means that it will come into force on September 25, 2024. Poland was the last country to complete the process of adapting the EU whistleblowing directive into national law. The whistleblower protection system […]

Read

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.

Read

Criminal liability for medical error

Due to the increasing legal awareness of the society – in particular as regards the rights held by patients, and also due to the universality of medical services provided (both in the public and private sector), the number of proceedings concerning public and civil liability of persons and entities performing medical professions and providing such […]

Read

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 […]

Read

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 […]

Read

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 […]

Read

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 […]

Read

Waste management legal risks in Poland

Doing business is inextricably linked to incurring various risks. However, certain sectors, particularly those covered by additional regulations, are characterized by increased risks for entrepreneurs. A prime example of this is waste management. For several years now, we have seen increasingly frequent inspections by environmental inspectors, which often end in imposing administrative fines. What’s more, […]

Read

Our team

Our team