When Article 16 of the Fiscal Penal Code Fails to Shield the Offender? Voluntary disclosure (czynny żal) under Article 16 of the Polish Fiscal Penal Code (Kodeks karny skarbowy, hereinafter “FPC”) ranks among the most potent instruments available for avoiding fiscal criminal liability. Its foundational requirements – notification of the prosecuting authority, disclosure of material … Continue reading The Ineffectiveness of Voluntary Disclosure Under Polish Fiscal Penal Law