On 25 August 2025, the Polish President vetoed a bill which the Parliament passed to amend the Fiscal Penal Code and the Tax Code. One of the purposes of the proposed law was to lessen the criminal tax liability for formal fiscal crimes relating to documentary disclosures required to be prepared or filed under tax law.
You can read more on that legislative proposal in our Newsletter 17 from June 2025.
In accordance with the legislative procedure, the President will now transmit the bill, together with written reasons for his veto, back to the Parliament for reconsideration.
The Parliament (lower house) may override a presidential veto by a three-fifths voting majority, with at least half of the statutory membership of the lower house present.
We will keep you updated on the progress of this legislation.
This blog post is provided for general information purposes to keep you up-to-date with changes in tax law, tax rulings by authorities, case law of courts and interesting commentaries. Doradztwo Podatkowe WTS&SAJA shall not be held legally liable for any acts or omissions resulting from reliance on such information.